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Study on Corporate Social Responsibility Accounting Information Disclosure of Enterprises

Author: WangLingFei
Tutor: LiuYongZe
School: Dongbei University of Finance
Course: Accounting
Keywords: Enterprises Corporate Social Responsibility Information Disclosure Disclosure Framework
CLC: F270
Type: Master's thesis
Year: 2010
Downloads: 663
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Abstract

Recently, corporate social responsibility has drawn unprecedented attention, which is with the characteristics of the times. Since reform and opening up, China’s economic has developed rapidly, made remarkable achievements. Comprehensive national strength of China has been increased. At the same time, there are some worrying phenomena, such as, the destruction of ecological environment, environmental pollution, the lack of protection of workers’rights, food safety incidents. These phenomena have brought tremendous pressure to "Sustainable Development Strategy", but also are contrary to "Harmonious Society", a new concept. The enterprises should have a profound understanding of corporate social responsibility with the background of "Scientific Concept of Development".China is a rising socialist country. The nature of enterprises belongs to the socialist public ownership. They should charge more social responsibility and play an exemplary role. In January 4th,2008, the SASAC issued "The Guidance on CSR of State-owned Enterprises". It provides a guidance to shoulder corporate social responsibility of state-owned enterprises, and to disclose the accounting information, but also provides an opportunity for the research of enterprises’CSR accounting information disclosure.Therefore, this article starts from the necessity of disclosing the social responsibility accounting information by enterprises. Based on the using of normative research method, the writer explores the issue of disclosure of CSR accounting information, then analyses the current situation of the disclosing the social responsibility accounting information by enterprises. In conformity with the actual situation, the author makes a bold attempt to build the corporate social responsibility accounting information disclosure framework of enterprises, and puts forward some ideas for the corresponding index system. On this basis, the author gives some suggestions to promote the enterprise society responsibility accounting information disclosure.This thesis is divided into five parts.The first part is a preface. It introduces the meaning and research purposes, domestic and foreign research review, research methods and thesis structure, as well as the main contribution of the thesis.The second part is related concept definition of CSR accounting information disclosure. Integrated with the domestic and foreign relevant theory, the author respectively defines the connotation and category of corporate social responsibility and corporate social responsibility accounting.The third part is the necessity of CSR accounting information disclosure of enterprises. Separately from theoretical perspective and practical perspective, this thesis points out that the enterprises reveal the corporate social responsibility accounting information necessary.The fourth part is practices of the social responsibility accounting information disclosure at home and abroad. We draw on the advanced experience of the disclosure of CSR information of developed countries in the west. Briefly divided into the French model, the American model and the British model, the next the article introduces the international organization’s main achievements. And then generalizes China’s current situation of the social responsibility accounting information disclosure. At last, the author summarizes the main obstacle of society responsibility accounting information disclosure in China.The fifth part is the social responsibility accounting information disclosure framework of enterprises. In conformity with the actual situation, the author makes a bold attempt to build the framework, from the five aspects, including the goals and principles of CSR accounting information disclosure, the main content of CSR accounting information, the indicators of CSR accounting information disclosure, the disclosure forms of CSR accounting information. Based on the financial reports and other information of a enterprise, the author works out an example of a enterprise social responsibility accounting information disclosure.In this thesis, the innovation lies in the fact that the author carries out a new social responsibility disclosure table, by transforming the value-added tables, designs of six aspects of indicators, with economic responsibility, environmental responsibility, staff protection responsibility, products and services’responsibility, community responsibility, the other, and makes a bold attempt to build "Enterprises Social Responsibility Accounting Information Disclosure Framework", according with the actual situation in our country. Based on the historical information of one enterprise disclosures, we develop a corporate social responsibility report to play a demonstrative effect and verify its maneuverability and reference value.

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