The Research Of Forestry Corporate Social Responsibility Information Disclosure

The current status of China’s forestry corporate social responsibility information disclosure is not optimistic, forestry companies need guidance in the appropriate framework for social responsibility information disclosure, the existing framework of the relevant guidelines are not for the entire forestry enterprises, while the lack of disclosure of environmental information forestry enterprises guidance. Based on the needs of stakeholders to build forestry framework of corporate social responsibility information disclosure both to meet the requirements of stakeholders to obtain information, while forestry enterprises can promote adequate social responsibility information disclosure. On the basis of the framework on the existing corporate social responsibility information disclosure forestry quantify the level of analysis of its influencing factors, the empirical results can be improved disclosure of corporate social responsibility for the forestry information to provide a basis and reference.This paper summarizes and analyzes the current situation of China’s forestry corporate social responsibility information disclosure. This paper uses foreign forestry corporate social responsibility information disclosure as a case study. This paper analyzes the stakeholder theory of the special requirements of forestry corporate social responsibility and accordingly designs the questionnaire and send s the questionnaire to related professionals. Through data collection, analysis, and ultimately build forestry framework of corporate social responsibility information disclosure system. This framework combines the particularity of forestry enterprises, highlighting environmental and ecological impacts of forestry enterprises of forest resources. The main conclusions from the study are as follows:First, the special requirements of the stakeholders of corporate social responsibility information disclosure forestry mainly in forest resources cultivation, Carbon and biodiversity conservation. Second, when China’s forestry enterprises social responsibility information disclosure, disclosure diverse channel approach should be strengthened, and the organization and management of corporate social responsibility into the disclosure of the contents reflect the special nature of the industry. Third, China’s forestry corporate social responsibility information disclosure framework should include responsibilities to shareholders and creditors; staff responsibilities; suppliers, customers and consumers responsibilities; environmental responsibility and social welfare services. Fourth, the forestry companies on environmental responsibility information disclosure should bear special requirements. Fifth, use index, the situation of China’s forestry corporate social responsibility information disclosure were evaluated. The evaluation results show that China’s forestry enterprise social responsibility information disclosure is still in a poor level.