Li Yuqing, Business School

 Abstract: Social responsibility accounting requires enterprises to take into account social benefits while pursuing economic interests, in order to enable relevant stakeholders to understand whether and how far the enterprise is going to meet this requirement, enterprises must disclose accounting information related to social responsibility. The article gives an overview of corporate social responsibility and social responsibility accounting, and through the analysis of the present situation of corporate social responsibility accounting information disclosure in China is analyzed, and finally some suggestions on corporate social responsibility accounting information disclosure in China are put forward.

Read the article here:       79我国企业社会责任会计信息披露现状及建议_李雨晴.pdf