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Corporate Social Responsibility Report: Content, Quality and Factors

Author: LiYing
Tutor: JiLi
School: Southwestern University of Finance and Economics
Course: Financial Management
Keywords: Corporate Social Responsibility Report Content Quality Influence Factors Empirical Research
CLC: F224
Type: Master's thesis
Year: 2010
Downloads: 893
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Abstract

Over the past 30 years, with the economic development and economic restructuring deepening, social problems caused by China’s business activities are creasing, for example, the Jilin Petrochemical Company explosion caused the Songhua River pollution, "San Lu" melamine milk powder caused kidney stones in infants etc., all these happened make all the people much more disturbed. In such an era filled with anxiety, a responsible business is particularly valuable and respected. At the same time, with the economic development, social progress and the continued expansion of enterprise scale, enterprises increasingly impact on social life in depth and play an important role in the economic and social development. To shoulder more social responsibility becomes the expectation and requirements for the enterprise. Nowadays, corporate social responsibility as the promotion of business and social, environmental developing harmoniously, has been got government, society and enterprises a high degree of attention and support. Corporate social responsibility movement has developed into a wave of globalization.In recent years, both in international and national levels around the "corporate social responsibility" carried out by the theoretical and practical research, has emerged as a flourishing scene. However, after reading up the relating documents in this area, I found that most of the research are based on the annual reports, few of them come from the Independent Social Responsibility. As the party and the government enterprises to fulfill their social responsibility to a high degree of social harmony, the number of independent social responsibility reports each year uptrend. For many people, corporate social responsibility report is still a very mysterious thing, Many problems are still need to be solved if we want to see it clearly and understand it well Why the enterprises are willing to submit the report by themselves? What should a Report on Social Responsibility of enterprise talk about? Disclosed in the present stage of social responsibility, how the quality of information contained in the report? Which factors will affect the quality of the information of social responsibility report?The main contributions of this paper are:(1) The study is based on the independent corporation social responsibility reports. In recent years, China’s social responsibility, academic studies have been carried out based on the annual report, while this study is based on the company’s independent reports. Social responsibility information disclosure has experienced something out of nothing, after decades of evolutionary development, social responsibility, has entered an advanced stage of information disclosure. As time progresses, more and more important message of social responsibility, corporate social responsibility, the general disclosure of the independent report has become the future direction of development. Thus, corporate social responsibility theory and practice for today’s industry research focus is not surprising. Therefore, this study reports for the rich literature of social responsibility have a certain contribution.(2) The social responsibility of enterprises to disclose information content is to provide guidance for the government. The third part of corporate social responsibility from the connotation of information discussed, and then by the inductive method should be combined with common summarized the contents of corporate social responsibility is derived information should contain the content. Conclusions for corporate social responsibility report should disclose the contents of a certain practical significance.(3) Corporate Social Responsibility Report to assess the quality of the information provides a train of thought. The fourth part of the learning characteristics of accounting information quality, design a set of corporate social responsibility report information quality assessment system, and then apply this evaluation system of the collected samples for evaluation. In a sense, this method enriches the research literature in the field.(4) Provide guidance for practice.. This article concluded by the Institute for the development of China’s social responsibility practices have some significance. If companies are realizing that affect the social responsibility report prepared by the factors which will inevitably increase the quality of corporate social responsibility report, so that the social responsibility movement is more vigorous manner.As the author’s level of limited and time is running out, the following deficiencies still exist in this article:(1) The research methods are rough, and didn’t go far enough. First, quality of the information in the report assessing the performance of the system design, over-reliance on qualitative characteristics of accounting information did not fully take into account the social responsibility of accounting information and the distinction between the information; the same time, the design of individual variables that may exist entirely reasonable Department, may also be there are important factors not taken into account, future research might consider more factors, increase research variables, the study will be more deep and detailed.(2) Since the independence of our social responsibility report a late start, too few available data of the study, coupled with the limited time I study, the current number of samples less than normal. Data collection was completed in the first half of 2009, in China’s listed companies to disclose social responsibility reports the proportion of small, less data is a pity this article, research findings may lead to deviation of representation is being undermined. I believe this issue as time goes by, the social responsibility reporting in-depth study of the development and improvement.(3) For this paper, the conclusions of researches and policy recommendations, in the present may also be implemented with some difficulties. However, I believe with the development of society, "social responsibility" concept into every enterprise in the strategic development, and this situation will be improved.

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