Research On The Factors That Affect The Quality Of Social Responsibility Report

It has been thirty-five years since our country carried out the policy of the reformation and opening up.Our country has made great brilliant achievements. Many people have witnessed the process of reformation and opening up and enjoyed the results of the market economy which has boom rapidly. But behind the glorious date that the average economic growth is near nine percent, there is a series of problems which endanger social environment and the safety of food and health. There is no doubt that the economy need develop, but we can’t accept that abandoning the social responsibility for the economic development. We need a harmony society that undertake the social responsibility in the pursuit of economic interests. As the special economic body of the social, the enterprise should bear social responsibility.After bearing the related social responsibility, the corporate will disclose the information to the regulatory authorities and the social public based on the theory of signal transmission. As a perfect tool of disclosure of the performance of social responsibility to others, CSR Report is very important. In recent years,many enterprises disclose the CSR Report as government regulators and social public is more and more concerned on the social responsibility disclosure. Overall, the quality of the CSR Report are different,then which factors has influence the quality of the CSR Report?We are going to study this problem. This paper was reviewed on the basis of the foreign and Chinese predecessors.The article makes a comparative analysis on corporate social responsibility theory, stakeholder theory and signal transfer theory, which made a good foreshadowing for this study. Then this article analyzes the presentation disclosure of CSR Report including the development of CSR Report disclosure, the evaluation institution and rating system and the CSR Report disclosure presentation of Shenzhen listed companies. Furthermore, the article analyzes the influence factors that affect the quality of the CSR Report. The conclusion is that the quality of CSR Report is positively correlated with significant factors including enterprise size, industry category, enterprise category, the size of the board, while negatively correlated with the financial leverage, the chairman and general manager of two grade-one. Furthermore, this essay demonstrated that market environment, financial performance, business growth and the proportion of independent directors do not have impact on the quality of CSR Report. Finally, sums up the main conclusions,point out the shortages and prospects the stress and orientation of the future research.