The Empirical Research On The Corporation Social Responsibility Information Disclosure And Demonstration Of Their Business Performance In China

China’s enterprises released the first social responsibility report in1999; fromthat time on domestic enterprises gradually recognize the importance of socialresponsibility. In recent years, the academic communities also were committed tocorporate social responsibility information disclosure. Mostly domestic scholars havebeen focusing on establishing CSR (Corporate Social Responsibility) informationdisclosure standards, so that it cannot be applied to the economic construction ofsocialism with Chinese characteristics, but also are consistent with the requirementsof international norms and regulations. However the related research literature aboutthe question how corporate CSR information disclosed impacts on businessperformance and how corporate performance corporate disclosure impact businessperformance is very little. This article about the relationship between corporate CSRinformation disclosure and business performance research is the point in this context.And this issue is be analyzed by the following three parts.Above all, we define the concept of corporate social responsibility with the"Global Sustainability Report" GRI G3. Different corporate interests are divided intosix categories and each class was measured by the index method. The calculated indexis used to reassure the relationship between CSR information disclosure and corporateoperating performance.Moreover, the article pointed out that the status of CSR information disclosure inChina was late, weak disclosure.The disclosure of the information is scattered. Theempirical part of the study is the following conclusions: First, the domestic enterprisesare still not fully disclosure. Second, information disclosure can be very significant topromote enterprise development and improve business performance. However, thedisclosure of information on the role of corporate performance was not significant.Third, the disclosure of corporate information of various stakeholders, only partiallyable to promote the development of enterprises.Some of the information disclosedwill have a negative impact to the enterprise in the short term. Fourth, the operatingperformance is better, the corporate will disclosure the larger social responsibilityinformation.Finally, some policy recommendations was put forward to decrease the gapbetween China and foreign countries in the disclosure of CSR information. First weshould develop our enterprise CSR information disclosure guidelines; second we should strength the awareness of our corporate CSR information disclosure; third weshould establish CSR information disclosure audit institutions, and deliveryenterprises disclosure of CSR information to independent third-party audit. The end offull text pointed out the outlook for the future research in this article.