Research Questions Of Corporate Social Responsibility Information Disclosure

In this paper, corporate social responsibility information disclosure for the study, in orderto protect stakeholder perspective, specifically to study the background of corporate socialresponsibility, concept of corporate social responsibility information disclosure, corporatesocial responsibility and the need for legitimacy, status of corporate social responsibilitydisclosure, the factors affecting corporate social responsibility information disclosure, andimprove corporate social responsibility information disclosure system proposed. States shouldrequire companies to conduct mandatory social responsibility information disclosure toregulate the behavior of corporate social responsibility information disclosure to protect thelegitimate rights and interests of stakeholders.In addition to the introduction and conclusion, a total of four integral part of this article,as follows:The first part of corporate social responsibility is the basis of the information system aresummarized. First of corporate social responsibility movement to make a simple overview,and to determine corporate social responsibility information disclosure content, socialresponsibility through theoretical analysis of the company to verify the legitimacy andnecessity of the company bear social responsibility information disclosure.The second part is the status and legal regulation of corporate social responsibilityinformation disclosure research. First, the status of foreign social responsibility informationdisclosure will be described, and then specifically addressed the status quo of China’sinformation disclosure, the analysis of the company during the time of social responsibilityinformation disclosure problems in the course of development of the law of the last socialresponsibility information disclosure analyzed to explore the status of our current legislation.The third part is the social responsibility of the factors affecting the disclosure ofinformation for analysis. Internal factors include the size of the six aspects of the company,the company’s profitability, financial leverage, the company owned industries, equity natureof the company, the company is listed and listed sites, etc.; external factors include thedegree of perfection of legal regulation, stakeholder society three aspects of responsibility,external oversight mechanisms. Through the analysis of internal and external factors, in orderto define where the legislative barriers. The fourth part is to improve corporate social responsibility information disclosuresystem. This section is mainly based on the experiences of foreign countries and learn fromexisting research results, to further improve the corporate social responsibility informationpresented workable proposal.