Search On Disclosure Influence Factors Of Enterprise Social Responsibility Report

With the globalization of economy, Businesses is more competitive. The social responsibility of the enterprise will become an important aspect of showing Competitiveness and Expectations for corporate social responsibility is becoming higher and higher. In recent years, though in china, there are more and more companies are willing to release social responsibility report. But studying on the influence factors of corporate social responsibility report is of great help for improving China’s social responsibility report disclosure theory and enhancing the social responsibility report disclosure level under the background of the theory research is not mature because of our relatively late studying for the social responsibility and the public cannot measure the disclosure level for corporate social responsibility reporting because of the big difference in disclosure of enterprise social responsibility report information.This paper first reviews the relevant content about the world’s research of social responsibility report, then have a study on the definition, the content and the disclosure factors of it which also can give some Theoretical foundation. And then found there still existing problems in the compilation standards and evaluation standard based on the status research of social responsibility report.In this paper, the empirical analysis method was adopted to Analyze the influencing factors of Social Responsibility. After collecting date, putting forward the research assumption and using multiple regression analysis for the 201 reports in 2014 searched in Shanghai stock exchange and Shenzhen stock exchange, it has been found that it has a positive relationship with firm size, region’s development level, has a negative relationship with Ownership Concentration and has not relationship with corporate performance, financial risks or industry sensitivities.Finally, To promote the company’s disclosure level of social responsibility, some suggestions has been proposed in this paper through the following aspects: improving the Government regulators, applying new thinking, strengthens exchanges, introducing Third party verification and so on; And then points out the direction of the future research.