Research On Social Responsibility Accounting Information Disclosure Of The Steel Industry Listed Company

With the sustained development of economic and society,China has no longer focused only on economic development.The development of economy and the protection of environment play a synergistic role.We can't give up any one.The production and management capacity of economic organizations is no longer the only criterion to evaluate the development of the organization.Besides revealing the operation of the business through the annual financial report,the enterprise can also disclose other obligations and responsibilities via social responsibility report.There are many defects in the form of disclosure,because our country does not enforce economic organizations to disclose the social responsibility report.This paper addresses the issues existed in the disclosure report.This article collects data through the MQI database and other means.I select the steel listed companies to conduct a specific analysis.I use 19 independent disclosure reports for sample companies.I analyze the report through both quantitative and qualitative perspectives.Because listed companies have weak disclosure awareness,policy guidelines of voluntary disclosure is not perfect and the lack of a comprehensive evaluation system and other reasons,information disclosure is not comparable,not comprehensive,non-compliant.I build a new system based on previous studies from five aspects.The paper evaluates the disclosure of the investor's creditors,environmental protection,employee rights,social welfare,the supplier and consumers of the enterprise within this system.Relying solely on the evaluation system can't fundamentally change the status quo.From the perspective of the government,The government should strengthen the correct guidance,as soon as possible to improve the industry disclosure criteria and specific indicators.From the enterprise's own point of view,enterprises should enhance the awareness of disclosure and the quality of financial personnel.After the disclosure,enterprises also need to be evaluated.From the perspective of external supervision,they need to improve the supervision mechanism to urge enterprises to disclose basic information and evaluation result.The disclosure of information should be audited.Finally,I use the disclosure evaluation system to score Baosteel.Baosteel disclose information earlier.The content of the report is informative but the substance is not fully disclosed.There is still room for improvement.Social responsibility accounting is introduced from foreign countries.The domestic disclosure of social responsibility accounting is still in the basic stage.The social responsibility accounting system is complex.Domestic and foreign systems are different.China has not yet established a set of perfect social responsibility accounting disclosure evaluation system for domestic enterprises,so this problem has research significance.That all listed companies follow one system is unreasonable.So I select steel enterprises as a research subject to study.