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Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility

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Author(s): Fang Han | Zhihong Zhang

Journal: International Journal of Business and Management
ISSN 1833-3850

Volume: 3;
Issue: 9;
Date: 2009;
Original page

ABSTRACT
Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the content, ways and future development of CSRA disclosure were presented. Finally, a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately.
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