State Grid Corporation Social Responsibility Information Disclosure Case Study

In recent years, our country enterprise society responsibility question received widespread attention from the government and the social from all walks of life, the blind pursuit of economic efficiency of enterprises behavior destroyed the ecological environment, violation of the legitimate rights and interests of consumers, employees and other stakeholders, making more and more social public demands enterprises to fulfill social responsibility and disclose more information. However, due to the study of the corporate social responsibility information disclosure in our country is still at the exploratory stage, not form a perfect laws and regulations and standards of social responsibility information disclosure system, the disclosure of information disclosure model exist different disclosure quality,the good and bad are intermingled, such problems as inadequate disclosure. State-owned enterprises based on its special nature, is an important means of government involvement in the economy and regulation, compared to other companies, to fulfill the social responsibility has an extremely important role. State grid corporation is compiled the first social responsibility report, released for ten consecutive years the quality of the corporate social responsibility report, made a role model for state-owned enterprises to fulfill social responsibility, therefore this article selects state grid corporation as the object of case study.This article is divided into six parts to the national grid to study the social responsibility information disclosure: the first part introduces the selected topic background, research significance of this paper, research status at home and abroad, the thesis framework, research methods and innovation points; The second part introduces the theoretical basis and related guidelines; The third part describes the present situation of state grid company and the national electricity grid in 2014 social responsibility report released are analyzed in detail, found the report characteristics and existing problems; The fourth part analyses the reasons of the report the problems; The fifth part puts forward the perfect state grid social responsibility information disclosure recommendations; The sixth is divided into the conclusion and prospect.We finally draw the following conciusions according to the research: the state grid corporation social responsibility information disclosure content is relatively comprehensive, reference standard specification is diversiform, have good continuity and timeliness, the independent third party inspection, overall disclosure situation is relatively good; there exists a problem that nots allow to ignore, report disclosure incomplete and selective, quantitative content disclosure is insufficient, the accounting subject not clear, statistical analysis is not clear, and the third party inspection is not comprehensive; the cause of the problem is mainly corporate social responsibility disclosure consciousness remains to be improved, the relevant legal system is not sound, lack of standardized corporate social responsibility information disclosure guidelines, and supervision mechanism. And improvement Suggestions are proposed according to the conclusion: strengthen the awareness of social responsibility report, increase the content of quantitative report, establish and improve the corporate social responsibility information disclosure system; To further improve corporate social responsibility system.The innovation of this article is using the methods of literature research and case analysis, the selection of properties of state-owned enterprises as the research object, the national power grid to prepare guidelines for comparative analysis, summed up the accord with China’s national conditions and characteristics of the electric power industry of social responsibility information disclosure content framework, analysis of the state grid in 2014 social responsibility report content, findings characteristic and insufficiency, puts forward related Suggestions to perfect the report, for our country to build the standard corporate social responsibility information disclosure system, the social responsibility information disclosure under special legislation to provide the reference.