A Research On The Optimization Of Corporate Social Responsibility Information Disclosure

With the development of society,corporate social responsibility has become an international trend,more and more enterprises begin to pay attention to and to disclose their social responsibility information.More than the number of companies in our country,large scale,wide distribution of surface,industry concentration degree is high,some high energy consumption,high pollution has not been fully realize transformation and upgrading of enterprise,establish a standardized corporate social responsibility information disclosure mechanism helps to establish a fair competition mechanism,guide social resources to high quality,good faith,high efficiency,green,environmental protection enterprises gathered,encourage high quality enterprise sustainable and healthy development.Corporate social responsibility information disclosure level marks the degree of the development of corporate social responsibility,compared with other developed countries,corporate social responsibility information disclosure has just started in our country,the urgent need to study related issues.Based on the stakeholder theory,theory of decision usefulness,fiduciary duty theory as the foundation,the corporate social responsibility disclosure system from the aspects of overall,one is to disclose the contents of the definition and scope;The second is clear disclosure of subject and object;3 it is stated the disclosure forms;Four is to determine the measurement and evaluation methods of disclosure.Secondly,by comparing the various enterprises in recent years the corporate social responsibility report,issued by the analysis of the current corporate social responsibility information disclosure in our country the status quo,and points out the existing problems and its reasons.Finally,on how to optimize China's corporate social responsibility information disclosure on the key discussion,I think that should improve the internal structure and strengthen the external regulation,the combination of inside and outside our country enterprise society responsibility to improve the information disclosure work,finally realizes the high quality of building social responsibility information disclosure system.