Research For Social Responsibility Information Disclosure Of The Steel Industry

With the rapid development of market economy after reform and opening up, iron and steel enterprises becomes the mainstay of leading China’s economic development,which brilliant achievements have attracted worldwide attention. But with the increase of the iron and steel enterprise comprehensive strength, a series of problem come out, such as environmental pollution, ecological imbalance, low quality of product, accidents of production, and lack of rights and interests of employees and so on,which threat to the sustainable development of economy and the living environment of human beings. As gradually strengthened on consciousness of environmental protection, the public will be paid more and more attention on its information disclosure of social responsibility because of it’s label of "high pollution, high energy consumption and low efficiency"for iron and steel enterprise,which be required to fulfill both the social responsibility and pursuing of profit maximization, therefore,the information disclosure of social responsibility has become an inevitable trend. Under this background, the research about the steel industry’s information disclosed of social responsibility that has the certain theory value and practical significance.At beginning, This article introduce the background of research and meaning, theory research of domestic and foreign in social responsibility, and research methods and ideas; the second pointed out that the basic theory of information disclosure of social responsibility; the third, analysis of the characteristics of the information disclosure of social responsibility among the iron and steel industry; Then, selected 20 steel listed companies as the research sample, according to the characteristics of the information disclosure and based on the three theories of social responsibility information disclosure,which is stakeholder theory, sustainable development theory and the theory of "triple bottom line".this article studied the the problem of social responsibility information disclosure according to the six index system (that is, the preface to the report, liability management, market performance, social performance, environmental performance and reporting postscript) of social responsibility information report,and find out some problem such as writing process and the enterprise internal and external communication system is not perfect, lack for social sense of responsibility and ability construction. At last,put forward the suggestions,such as adopting the establishment foundation, perfect the system of the social responsibility, improve the internal and external communication mechanism, enhance executive’s sense of social responsibility and responsibility management Finally, make a summary and outlook.