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Exploration Of Corporate Social Responsibility Information Disclosure

Posted on:2017-02-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2359330512466647Subject:Financial Management
Abstract/Summary:PDF Full Text Request
According to "Shanghai Stock Exchange guidelines for reporting corporate social responsibility","Shenzhen Stock Exchange listed company social responsibility guidelines" and other relevant requirements of listed companies,promote timely and accurate disclosure of corporate social responsibility to stakeholders information.Post Social Responsibility is becoming more and more enterprises to deepen social responsibility,support and positive communication channels with stakeholders,which for enterprises to fully explain the concept of social responsibility,to show the image of social responsibility,social responsibility reflects an important value significance.In recent years,with the advance of a comprehensive corporate social responsibility,prepare and publish CSR reports has become a trend.According to statistics from 2006 to 2014,the number of social responsibility report released Chinese enterprises increased to 1526 parts from 32 parts,7 years,an increase of 47 times.Disclosure of corporate social responsibility has become the information under the background of economic globalization,national enterprises,especially mature companies seeking common choice for sustainable development.However,China's enterprises in social responsibility report has done is not satisfactory,so this paper rare earth industry leading enterprises Northern Rare Earth 2014 Social Responsibility Report Case study analysis,in order to discover the presence of Chinese enterprises in social responsibility information disclosure the questions and give reasonable suggestions for improvement.In order to better find the reason for the impact of corporate social responsibility in all aspects of information disclosure,and given a reasonable improvement measures Firstly,the domestic and foreign research on social responsibility information disclosure to sort out,and then use literature research,domestic external social responsibility information disclosure,the disclosure forms as well as influencing factors were listed and compared.On this basis,this article uses content analysis,refer to "reporting guidelines Shanghai Stock Exchange listed company social responsibility" and "social responsibility guidelines for the preparation of Chinese enterprises," the industry through horizontal comparison and longitudinal comparison and found Case corporate social responsibility information disclosure northern rare earth content and lack of form in existence.Horizontal comparison refers to the industry representative social responsibility report China Aluminum and Xiamen Tungsten is compared with its own longitudinal comparison is more historical data business.Then,for the disclosure of the existence of deficiencies and characteristics of enterprises put forward a sound corporate social responsibility information disclosure system and mechanism of rationalization proposals.At the macro level,it should improve laws and regulations while increasing rewards,and constantly improve corporate social responsibility information disclosure system,and disclosure to assess the situation,linking it with the corporate credit rating,to enable enterprises to consciously do social responsibility information disclosure;in the internal system construction,social responsibility should be integrated into the enterprise management system,the responsibility to the departments,which actually promote corporate social responsibility,to promote the comprehensive management activities and enhance the company's core competitiveness;in terms of corporate culture,social responsibility should be integrated into the corporate culture,with the advantage of deep-rooted corporate culture and improve the overall level of awareness of social responsibility;personnel protection,companies should set up special departments and personnel responsible for the disclosure of social responsibility,improve social responsibility for the preparation of quality reports..
Keywords/Search Tags:Corporate social responsibility, information disclosure, social responsibility report, improvement measures, Rare Earth Enterprises
PDF Full Text Request
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