Study Of Social Responsibility Information Disclosure Of Listed Companies And Financial Performance Correlation

Today social technological advancements, the rapid economic development, but along with these impressive results, many unprecedented social problems are slowly beginning to show up, such as the devastating destruction of the natural environment, and food safety accident after another, not wanton exploitation of renewable energy sources that supply shortage, etc. These problems are made public gradually began to focus on the issue of social responsibility information disclosure.This article is based on the current corporate social responsibility information disclosure of the status quo under study summarizes the results of previous studies on domestic and international corporate social responsibility information disclosure, selected in 2011 and 2013 in the Shanghai Stock Exchange, the Shenzhen Stock Exchange listed and continuously in 2011-2013 released a social responsibility report of 461 companies as a research object of this paper, the use of normative research methods combined with empirical research into Chinese listed corporate social responsibility information disclosure and financial performance is a correlation between a series of The theoretical and empirical research, and in the course of the study, based on the theoretical basis and then propose hypotheses, setting research variables, research model and data validation and analysis, confirmed that assumption is valid, and concluded that the companies so as to proactively to external independent social responsibility report, raise the level of social responsibility information disclosure, improve self-image and acceptance of all stakeholders, thereby increasing the level of the company’s financial performance, achieve sustainable development and provide a theoretical basis for the data.