The Study About Corporate Social Responsibility Information Disclosure Of China’s Listed Companies In Automobile Manufacturing Industry

In the modern society, with the improvement of people’s living standard, more and more people choose to travel by car, so there is a rapid development in automobile industry. However, the pressure of environmental protection and the lack of energy resources become an obstacle to the development of city. The "defective brake" of DFAC makes millions of Chinese people nervous, meanwhile, the corporate social responsibility (CSR) of automobile industry becomes a focus. The CSR of automobile industry includes the protection of environment, customers’ interests, and Employees’ rights. In addition, the automobile manufacturing industry influences a great deal of industry from upstream to downstream by its supply and demand, in this way, the other industries were urged to pay more attention to the improvement of product quality and environmental protection. Therefore, the CSR of automobile manufacturing industry is of great significance. The research on CSR information disclosure of automobile manufacturing industry is more important. However, what’s the current situation about the CSR information disclosure of automobile manufacturing industry in China? What’s the traits of it’s CSR information? To answer those two questions, this paper studies the Social Responsibility Report of Chinese listed companies in automobile manufacturing industry in Shanghai and Shenzhen A-share.The author described the present situation of the CSR information disclosure of China’s listed companies in automobile manufacturing industry, from the aspects of quantity, space, the basis of preparing, structure, content, and the traits of the companies which revealed the CSR information were describe, too. Meanwhile, the quality of information was evaluated. The author also analyzed the leading case to provide reference for other companies in automobile manufacturing industry.The paper summarized the traits of CSR information disclosure in automobile manufacturing industry. And found that the advantages of CSR information disclosure were as follows, the stakeholders can be identified by the companies. The structure of the reports was fixed. The theme of the reports was clear, and the expression of the information was various. At the same time, there are many inadequacies:first, strong promotional purposes, and lack of communication with stakeholders. Second, the information disclosed about the stakeholders was uneven. Third, the information disclosed was incomparable, and the authenticity of the information can’t be guaranteed.The main contribution of this paper is that analyzed the current situation and characteristics of CSR information disclosure about China’s listed companies in automobile manufacturing industry very comprehensively. The result can be the decision basis for information users; It can provide reference for the government and media to supervise the CSR information disclosure; It can also give suggestions to listed companies to fulfill the responsibility of CSR information disclosure.Shortcomings of this paper are as follows, not all the CSR information was involved in the process of evaluation. Although "index analysis" is a commonly used method in the study of CSR information disclosure, the process of evaluation is a kind of subjective inevitably. Both of them lead to some error exists between the result and the reality.