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A Study On The Emphasis Of The Corporate Social Responsibility Report-Based On The Observance Of 8 Chinese Listed Companies

Posted on:2013-08-27Degree:MasterType:Thesis
Country:ChinaCandidate:C GaoFull Text:PDF
GTID:2359330488994018Subject:Accounting
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Recently,China has been experiencing some issues regarding corporate social responsibility(CSR).Incidents such as the milk scandal caused by the Sanlu Group,or Foxconn employees' suicides have made CSR a topic of hot debate.Accordingly,the questions of how to act social responsible and how to report CSR information in an appropriate manner,have raised interests by diverse groups.After the STATE GRID Corporation of China issued the first CSR report on China's central enterprises in 2006,more and more companies followed by disclosing their CSR reports as well.In 2011,898 enterprises released a CSR report in China.Still being in its infant stage,numerous Chinese CSR reports share common problems,including the disclosure of incomplete information,and the absence of writing standards.Hence,the quality of report's need to be further improved.Taking a focus on stakeholders,this paper examines the content of eight listed Chinese companies' CSR reports in order to find out how different industries respond to CSR.Different focusing was found when analyzing CSR reports in four different industries.Findings also include the shortcomings of CSR reports in China,such as partial information disclosure,lack of a unified information disclosure standard and missing third-party auditing,which all lead to the gap between the needs and the disclosure of CSR information.It is suggested that enterprises need to raise awareness of CSR,create a uniformed disclosure standard,and improve the supervision mechanisms,both inside and outside of the firms.
Keywords/Search Tags:Corporate Social Responsibility Report, Listed Companies, Stakeholders Theory, Data Index, Improvement Suggestions
PDF Full Text Request
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