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A Study On The Disclosure Of Social Responsibility Report Of Listed Companies In Yunnan Province And The Countermeasures: 2009 ~ 2013

Posted on:2016-07-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y X HaoFull Text:PDF
GTID:2279330470456164Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the British scholar Oliver-Sheldon proposed the concept of social responsibility firstly in1924, scholars began to discuss the usefulness and necessity of this concept from different aspects, and accumulated a lot of advanced experience. China began to research on corporate social responsibility untill the end of twentieth Century, but the rapid development. Furthermore, the melamine milk powder, rice cadmium, poison bean sprouts and loss of business ethics event are exposured in recent years, not only caused to consumers for the majority of people on the corporate social responsibility to denounce, also caused the majority of scholars on the issue of corporate social responsibility to explore. Now in Yunnan Province is implementing "five focus on building strategic center of radiation, Yunnan Province to study the listed corporate social responsibility fulfillment and disclosure, can help enterprises in Yunnan Province more clear understanding to their own strengths and weaknesses, learn from each other’s experience, help in Yun Nan Province to accelerate to achieve its strategic objectives, to build a healthy, harmonious and sustainable development of society, economy and environment.Article from the definition of the meaning and content of the corporate social responsibility of describes the corporate social responsibility and the disclosure of the related theory, by constructing the evaluation index, select, Yunnan Province,2009to201329listed companies released63report on social responsibility as the sample data, use volume analysis method to carry on the analysis of the macro level and meso level. Through the analysis found that in our country related to corporate social responsibility report and information disclosure regulations is not perfect, disclosure level although the year has increased, but the overall level of disclosure is still at a low level, non disclosure of monetization of far more than the disclosure of monetary; secondly, the lack of voluntary disclosure, the lack of awareness of constructing the independent corporate social responsibility report. Through the research and Analysis on the capital market reflects the also found that corporate social responsibility information disclosure and capital market reaction is positive correlation, but market reaction has a certain lag. And Yunnan Province, the corporate social responsibility report has obvious characteristics of the industry and regional characteristics. Study on the Yunnan Province listed company corporate social responsibility report is conducive to a comprehensive understanding of Yunnan Province listed corporate social responsibility performance and report, to promote the perfection and development of the Yunnan Province social responsibility, but also conducive to the long-term development of enterprises in Yunnan Province.
Keywords/Search Tags:Listed company, Corporate social responsibility, Informationdisclosure, Capital market
PDF Full Text Request
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