Social Responsibility Report Quality Evaluation Of Listed Companies In Our Country

Since the reform and opening up, China has made attract worldwide attentionachievements in economy, creating the "economic miracle". But under the background of this thriving and prosperous, will bring a lot of environmental pollution, food safetyand the major production safety accidents and other social problems. Therefore, both the government and the public, for not fulfilling the social responsibility of the enterprise have reached a "zero tolerance" stage, especially transnational enterprisesattach importance to the social responsibility of the higher level, or even to our country to provide processing students from partner must fulfill their social responsibility requirements. At the same time, the Chinese government has also played an important role, in 2002 January, Chinese Securities Regulatory Commissionand the State Economic and Trade Commission have jointly formulated and promulgated the "listing Corporation management rules", first proposed to fulfill their social responsibility requirements on listing Corporation, is clear about the company to respect and safeguard the interests of stakeholders, January 1,2006 implementation of the revised "the people’s Republic of China our company law case" generalstipulates clearly that the fifth companies engaged in business activities, must assumesocial responsibility. Corporate social responsibility clause into the "company law",improve the corporate social responsibility in our country "s legal status. At the end of 2006, the Shenzhen Stock Exchange custom "the Shenzhen Stock Exchange listing Corporation guidance on social responsibility", the SSE subsequently issued "the SSEsocial responsibility guidelines" and "company to perform its reporting guidelines".General Secretary Hu Jintao in 2007 Central Economic Work Conference made clear to guide the company to set up the modem management idea, strategic requirementsto bear social responsibility.This paper briefly introduces the connotation and classification of corporate social responsibility,, corporate social responsibility report theoretical basis and development process, the corporate social responsibility report quality evaluation system theory and method. And proposed own understanding, laid the theoretical foundation for thefollow-up research articles. In the part of the core of this study, randomly selectedlisting Corporation social responsibility report 2012 were studied, and found out the problems, aiming at these problems, the disclosure index from corporate social responsibility report Global Reporting Initiative "sustainability reporting guidelines" in the construction of system of Chinese listing Corporation, social responsibility report quality evaluation, the grey evaluation method score, find out the existing problems,finally from the perfect listing Corporation social responsibility report disclosure system, the establishment of listing Corporation social responsibility report incentivemechanism is proposed to improve the quality of social responsibility report of listing Corporation in China countermeasures and suggestions.