Quality Of The Listed Company Social Responsibility Report Research In Our Country

With the development of the national economy, the public is more strict with the problem whether organizations should commit to social responsibility and how to do. The number of report about the social responsibility is growing in China, while the qualities are low, comparing with the developed countries. Guided by Scientific Outlook on Development, some of the documents are published for regulating the social responsibilities reports of listed companies. This initiative plays great role in studying the qualities of the social responsibilities. First of all, this chapter uses the literature material law. Studying and pondering all kinds of the related literature internationally, the article masters the content structure, evaluation methods and every factors of social responsibility report.Secondly, the section makes deep understanding about the concepts of social responsibility and social responsibility report. The author sum up the core of social responsibility report preparation from many different agencies and introduce the theoretical foundation of the report quality.Thirdly, the section summarizes the disclosure of the social responsibility report on the extractive industries listed companies, including the number of the disclosure, the space of the disclosure, the accordance of preparation and the disclosure. According to the situation of the extractive industries, mainly analyzing different areas from reports, the initiative summarize seven report contents and quality situations, operating conditions, production efficiency, safety, ecological civilization, caring staff, partnerships and benefits to harmonious society of the industries included.Fourthly, empirical research method is utilized to analyze the influence factors on the quality of social responsibility report. And company size, profitability, size of the board, the accordance of preparation, ownership concentration and third-party evaluation are chosen as explanatory variables. What is more, Run Ling quality evaluation system is using to get the qualities. And the results are analyzed by multiple linear scale model for the descriptive statistical analysis, correlation analysis and regression analysis. The empirical studies show that company size, size of the board, the accordance of preparation and third-party rating have a significant social impact on the quality of reports.Finally, the article make recommendations for improving the quality of social responsibility report about listed companies in China, namely perfecting corporate social responsibility information disclosure system, promoting the quality of organizations social responsibility reports, paying the more attentions of stakeholders to corporate social responsibility.