Evaluation Research On Corporate Social Responsibility Information Disclosure Of The Listed Cement Companies In China

Since the 19 th century industrial revolution, the world economy has got fast development, the humanity of material wealth has been accumulated rapidly. All the developments need the enterprise as the middle transformation of big factory to promote economic and social development. Blindly pursuing economic benefits, however, enterprises ignore the interests of other stakeholders, which leads to many natural problems and causes social problems. Under the current background of building "a resourceconserving and environment-friendly society" and advocating "people- oriented”, enterprises need to re-examine their social responsibility and perform it effectively. Cement industry dependents more strongly on resource and belongs to a high-risk industry, one of the “high pollution, high energy consumption, high emission” industries. Therefore, the cement enterprises should assume more social responsibilities than the general enterprises and promote the fulfilling social responsibility to the strategic position of enterprise's longterm development.Even though our country draws a lot of research results about the corporate social responsibity information disclosure, we still lack the study of social information disclosure in the cement industry. Especially, most of them still stay in the level that cement enterprises should fulfill its social responsibility. Based on the fact, it's necessary and urgent to study corporate social responsibility information disclosure of listed companies in cement industry. According to the social responsibility report from 2012 to 2014 released by two cement companies in Shanghai and Shenzhen, the social responsibility information disclosure of listed companies is studied in this article from six aspects: economic responsibility, environmental responsibility, human resources responsibility, contributions to the social responsibility, responsibility management of human resources and products and services. Based on the current analysis of social responsibility information disclosure of listed companies in cement industry, the author builds a cement industry evaluation system of social responsibility information disclosure of listed companies and apply the system to 11 listed cement companies in Shanghai and Shenzhen It is found in this paper that the listed companies social responsibility information disclosure of cement industry in our country isn't at high level, the cement companies in Shanghai do better than those in Shenzhen. The larger scale of the China's cement industry is, the more detailed and higher level the company discloses. In terms of social responsibility information disclosure, there are many problems in China's cement industry listed companies, such as inconformity of the disclosure mode, deficiencies in the quantitative analysis, incompletion in the disclosure content, inadequateness in the disclosure, lack of disclosures about negative news, and inspection of the third party. What's more, they need to strengthen the disclosure on the environmental management, energy consumption, mining recovery, employee career development and negative news.