›› 2017 ›› Issue (03): 60-69.

Previous Articles     Next Articles

The adequacy of corporate social responsibility information research

DU Jian1,2, WANG Zhao2, LIU Xiao-yan3   

  1. 1. Chinese Academy of Fiscal Sciences, Beijing, 100142, China;
    2. Guizhou University of Finance and Economics, Guiyang Guizhou, 550025, China;
    3. 61699 Army, Zhijiang Hubei, 443200, China
  • Received:2016-11-10 Online:2017-05-15 Published:2017-05-26

Abstract: Corporate information disclosure of social responsibility based on multiple causes. And to ensure their own interests, the listed companies have adverse select favorable message and hidden the bad information. This kind of behavior makes stakeholders get insufficient and inaccurate information, and lead to the wrong economic judgment which causes economic problems. Therefore, researchers aiming at the improvement of the social responsibility information disclosure system and the improvement of the quality of social responsibility information has important theoretical and practical significance. This article analyzes social responsibility information disclosure content of the listed companies in the Shenzhen Stock Exchange and the Shanghai Stock Exchange through 2012 to 2014 by statistical analysis. And we want to explore the present situation of corporate social responsibility information disclosure which is considered to be inadequate, and to explore the way to improve the policy. This article aims to provide reference for the construction of our country corporate social responsibility information disclosure mechanism.

Key words: corporate social responsibility, information transfer mechanism, sufficiency study

CLC Number: