Study On The Disclosure Of Social Responsibility Information Of Listed Companies In China 's Paper Industry

At the Sixth Plenary Session of the 16 th CPC Central Committee,the Decision of the CPC Central Committee on Several Major Issues Concerning the Construction of a Socialist Harmonious Society was adopted unanimously by the participants.The construction of the socialist harmonious society was not only provided for the development of corporate social responsibility a strong and effective political support,but also raises more concerns about the implementation of corporate social responsibility.The fulfillment of social responsibility is not only the responsibility that enterprises should do,but also help enterprises to enhance their competitiveness in the market,whether for the healthy development of their own business or for the construction of a harmonious society,require companies to focus on their own social responsibility and disclosure of relevant information,this also caused widespread concern in theory and practice,and different industries have different characteristics,should disclose information during the research of social responsibility combined with the characteristics of the industry.As we all know,the paper industry is the traditional manufacturing industry in China,in the paper production process,a lot of consumption of water,electricity,coal and trees and other resources,but also produced a lot of waste water,waste gas,waste,paper industry is a typical high-energy consumption,high pollution industry,but the current research paper industry for social responsibility information disclosure is less,therefore,social responsibility information disclosure of listed companies research paper has a certain value.In the process of writing,this paper uses the case study method and the comparative research method.Based on the relevant theories of social responsibility information disclosure,this paper combines the data of social responsibility information evaluation,and analyzes the relationship between the three aspects of the enterprise as a whole,each year and between enterprises.Chenming Paper was analyzed and found Chenming Paper presence in the social responsibility information disclosure issue,then the existence of Chenming Paper issues were cause analysis,mainly related system is not perfect,weak awareness of enterprises,enterprise Short-sighted behavior is serious,the disclosure standards are not unified and the lack of supervision and other five aspects,further study found Chenming Paper in the social responsibility of information disclosure problems,but also most of the common problems of papermaking enterprises,The paper puts forward the corresponding suggestions on perfecting the information disclosure of social responsibility of listed companies in China's papermaking industry.The proposal is put forward from the seven specific aspects of system perfection,enterprise autonomy and social supervision respectively,We want to be able to ask for the disclosure of social responsibility information subsequent research enterprise Scholars provide some reference.In the past,the scholars' research on the social responsibility information disclosure of the paper industry is unilaterally carried out from the perspective of environmental responsibility.This paper chooses the social responsibility information of listed companies in China from the perspective of social responsibility,shareholder responsibility,employee responsibility and environmental responsibility Disclosure of the situation to explore the study,and the use of social information and social responsibility information evaluation report as a report of China's paper industry listed companies to improve the social responsibility of information disclosure criteria,combined with specific cases,using the overall analysis,vertical analysis and horizontal analysis Comparison method,a more comprehensive analysis of the paper industry as a representative of Chenming Paper in the social responsibility of information disclosure problems.