Research On Evaluation Of Corporate Social Responsibility Report Disclosures About Internet Enterprises

Into twenty-first Century,through the release of corporate social responsibility report to disclose the relevant information on the economic,social and environmental impact of business operations related to the interests of stakeholders has become the world's mainstream business practices,global social responsibility report showing a rapid growth trend.China's social responsibility report disclosure practice started relatively late,Benefit from the government departments and other related policies,the report has blowout growth from 2006,but the quality of disclosed reports need to be improved.In recent years,with the rapid development of the Internet economy,the Internet companies gradually highlight the lack of social responsibility,the problem began to be concerned.2007 Alibaba group released the first social responsibility report,as of 2014,only 13 companies have released a total of 37 reports.Overall,the Internet companies on social responsibility reporting disclosure showing characteristics which different from traditional industry,and the Internet industry as a whole,has the disclosure of fewer,lower-quality,how to guide Internet companies to publish high quality social responsibility report in order to promote the level of social responsibility fulfillment and healthy development is a problem worthy of study.Based on the above research background,this paper mainly studies how to evaluate the level of social responsibility report disclosure,and to analyze the status quo of Internet companies' CSR report disclosure.In this paper,the combination of normative research and empirical research was adopted.At present,the empirical research on the disclosure of social responsibility report disclosure includes the research on the disclosure motivation,the disclosure influence factors,and the disclosure of the economic consequences.Based on the theoretical analysis of the stakeholders,this paper designs the content index system of social responsibility report evaluation,and uses the structural equation model(SEM)to construct the evaluation system.This article embarks from the information quality characteristics of present situation of our country at present Internet social responsibility report disclosure of the descriptive statistics,the construction of social responsibility report content evaluation model based on,37 content index are used to analyze the method of Internet companies released report were empirical scoring,analysis the Internet industry corporate social responsibility report disclosure.Empirical study found:(1)China's Internet industry social responsibility report disclosure of enterprises and report fewer in number,and the existence of subject and regional imbalance,release frequency and report annual is large and the length is short,simple,the structure is not clear disclosure spanning;most of the reported lack of factual third party agencies and stakeholder views disclose,insufficient reliability.(2)China's Internet corporate social responsibility report is still at a low level,the level of disclosure is increasing year by year,but the improvement trend is not obvious.(3)Internet enterprise of industry characteristics of the particular stakeholder responsibility information disclosure degree is insufficient,most enterprises tend to investors,community and society,employees,partners and other traditional stakeholder responsibility information disclosure and most companies tend to to make a disclosure of business success and charitable donations positive information.(4)The difference between the Internet and business types will lead to the deviation of the corporate social responsibility information of different types.Finally,this paper puts forward relevant countermeasures and suggestions from three aspects of enterprises,government departments and stakeholders on how to promote Internet enterprises to carry out effective social responsibility report.And put forward the deficiencies and limitations of this paper,the future research direction.