Research On The Development And Application Of CSR Accounting Information Disclosure Evaluation Index Of Metal Listed Companies In China

Corporate Social Responsibility（CSR） has now become a global trend, it isincreasingly recognized in academic and practical seriously. The accountinginformation disclosure of corporate social responsibility also has become the focus ofthe whole society.In this paper，with reading a lot of literature, CSR theory and the concept ofaccounting information disclosure were clear. The dimensions of CSR and patterns ofaccounting information disclosure were summed up. Then, based on the triple bottomline theory and stakeholder theory which as the theoretical foundation of CSR,assisted by the content and form of accounting information disclosure, this paper builtan CSR accounting information disclosure evaluation system including four first classindicators, eleven second class indicators and twenty-six third class indicators. Then，with metal annual reports of listed companies in our country as the data source, usingcontent analysis method and the method of five points, this paper do the statistic andanalyze of accounting information disclosure of the CSR of metal listed companies inChina. And using entropy method for calculation of the index weight, we completedcomprehensive evaluation of their CSR’s accounting information disclosure. Theresults show that accounting information disclosure of China’s metal listedcompanies’ CSR is uneven. On this basis, this paper analyzed the SecondaryIndicators of the evaluation system furtherly. Furthermore, a comparative analysiswas done from geographical distribution, the actual controller and metal industrysectors. Finally, suggestions to improve and optimize CSR accounting informationdisclosure system of metal listed companies from the four aspects that weregovernment norms, corporate self-regulation, institutional constraints and socialsupervision.The evaluation system built in this paper provides a scientific, comprehensive,comparable and operability of quantitative tool for CSR accounting informationdisclosure. It is helpful for enterprises to disclose their SCR accounting information,and also for stakeholders to evaluate how enterprises perfomanced.