The Study On The External Supervision Influence On Corporate Social Responsibility Information Disclosure

Since the party’s 18 put forward a "beautiful China" as the goal of building a socialist ecological civilization development of the new requirements, the public voice on environmental protection is increasing. With the absence of a series of social responsibility event exposure, fulfillment of the community’s is increasing importantly on corporate social responsibility.On September 2006, the Shenzhen Stock Exchange officially released "Listed corporate social responsibility guidelines" that the government regulators are increasingly to regulate social responsibility information disclosure, which led directly to the growth spurt of corporate social responsibility report. Significant changes in corporate social responsibility to fulfill faced internal factors and external oversight environment occurred.Based on the theory of legitimacy theory and public pressure, examines the external supervision of the impact of corporate social responsibility information disclosure. This study aims to further understand the external factors that affect corporate social responsibility information disclosure, the external supervision mechanism to analyze the influence degree of the social responsibility information disclosure, in order to provide guidance on corporate social responsibility practices.This article mainly uses the descriptive statistics analysis, correlation analysis and multiple regression analysis of research methods, selection of Shenzhen 438 listed companies from 2011 to 2013 years’ data of 1300 samples as the research object, the empirical research on the external supervision of the government supervision, firm supervision and public supervision and its influence on corporate social responsibility information disclosure.External supervision on the influence of corporate social responsibility information disclosure research shows that:(1) the strength of the government supervision of the corporate social responsibility information disclosure plays a significant role in promoting the supervision(2) the firm was not significant effects on corporate social responsibility information disclosure.(3) Public oversight of corporate social responsibility has positive influence on the disclosure of information.(4) under the background of Chinese characteristic of the system, the state-owned enterprises will counteract the effects of external supervision of social responsibility information disclosure, embodied in relative to the state-owned enterprises, external supervision in non-state enterprises more significant impact on social responsibility information disclosure.Through two aspects of theory and empirical research, the author thinks that, with the improvement of the economic development of the public’s awareness of social responsibility, enterprises under external pressure increasing, prompting companies to perform more social responsibility. at the moment, We had the imperfection of the development of non-governmental regulator, to perform supervision over the social responsibility. And So a boost in government supervision, strengthen the public’s awareness of social responsibility at the same time, should also formulated a series of measures to promote healthy development of non-governmental organization regulation.