The Discussion On The Information Disclosure Of CSR In China

From 1950s to 1970s,the world access to economic development period,followed by increasingly prominent negative impact caused by the development,in order to standardize enterprise behavior,1980s,all countries began to put forward corporate social responsibility,forced by external pressure and their own development needs,some companies began to attach importance to fulfill their social responsibility.From the beginning of the 1990s,requires companies to fulfill their social responsibility in the global scope of the voice is getting higher and higher,corporate social responsibility to disclose information has become a new trend by publishing CSR reports the way,international is the establishment of global first code of ethics for international standard(SA8000),moral trade action criterion(ETI),the United Nations Global Compact(GC)and appealed to the world to fulfill the social responsibility.Faced with the increasingly strict new trade barriers and the political pressure of international organizations in the western developed countries,it is an inevitable choice for Chinese enterprises to fulfill their social responsibilities.In the face of the Chinese people in the face of the problem is not whether or not to perform,but how to perform.As the theory of corporate social responsibility has not yet formed a complete set of mature theoretical framework,so that the social responsibility of Chinese enterprises to practice activities into a dilemma.This paper on the basis of the original theory,to our CSR information disclosure as the research object,the use of case analysis method to analyze the current situation of China's CSR information disclosure,hoping to provide reference value for the development of China's CSR information.This paper is divided into five parts,the first chapter,Introduction.It introduces the research background and significance of this paper.And from the concept of CRS information disclosure influence factors and three aspects of the existing literature review carding and reviewed presentation methods,ideas and basic framework.The second chapter,the theory of CSR information disclosure overview.Including the meaning and form of CSR information disclosure,as well as the theoretical basis of the content of disclosure.Chapter ?,China Construction Bank's basic information and content.Select China's current social responsibility information disclosure do better model from the content of its company profile and social responsibility information disclosure were introduced.The fourth chapter,the implementation of social responsibility information disclosure of China Construction Bank,described the CSR disclosure in China Construction Bank's implementation process.The fifth chapter describes the basic conclusions of social responsibility information disclosure of China Construction Bank and policy recommendations,summarized this article and outlines the implications of China Construction Bank on China's corporate CSR disclosure development.