Research On China's Corporate Social Responsibility Practice And Information Disclosure Based On ISO 26000 Standard

At present,our country does not enforce the relevant standards of corporate social responsibility practice and information disclosure.The practice of corporate social responsibility in China is chaotic.Information disclosure is optional,and there is no comparability.The international standard of social responsibility guide is ISO26000 standard.ISO 26000 standard means the discussion of the issue of social responsibility into a more standardized stage.China participates in the preparation of ISO 26000 standards,the purpose is to make a request.After the release of the ISO26000 standard,the experts in this field will be translated into the Chinese version.ISO 26000 standard is introduced into the practice and information disclosure of corporate social responsibility in china.This is conducive to China's corporate social responsibility activities.ISO 26000 standard is beneficial to China's sustainable development strategy.IS0 26000 standards help corporate social responsibility disclosure.This is conducive to enhancing the sense of social responsibility and reputation.It is beneficial for the stakeholders to obtain the information and make decision.This is conducive to the establishment of a harmonious social environment.This paper first introduces the introduction,and then introduces the relevant theory.The purpose is to lay the theoretical foundation of this paper.This introduces the relation and difference between standard ISO 26000 and other similar standards.The influence of ISO 26000 standard on the practice of corporate social responsibility in china.It brings opportunities and challenges to the development of social responsibility in china.Aluminum Corporation of China wrote the first ISO 26000 social responsibility report.ISO 26000 standards guide corporate social responsibility practice.ISO 26000 standard is the basis of analysis.This paper analyzes the social responsibility information disclosure in China from seven aspects: organization governance,human rights,environment,labor practice,consumer issues,fair operation practice,and community participation and development.Aluminum Corporation of China's information disclosure is not perfect.Management ignores thesocial responsibility of human rights risk.This paper analyzes the causes of these problems,and puts forward some suggestions,including improving the content of the report,encouraging management and protecting consumers.This paper studies the experience of Aluminum Corporation of China,and puts forward some suggestions on the practice of corporate social responsibility and information disclosure.Chinese enterprises should strengthen the construction of social responsibility legal system in the practice of social responsibility,and actively promote the application of ISO 26000 standard.Social responsibility combined with services and products and daily management.The suggestions on the disclosure of corporate social responsibility in China include the government's promotion of corporate disclosure,the evaluation of social responsibility report,the uniform disclosure standards and so on.The purpose of this paper is to provide a more comprehensive and thorough understanding of the standard,and to use the standard to guide the practice of social responsibility and information disclosure.