DocumentCode
2969241
Title
Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory
Author
Dong, Shulan
Author_Institution
Coll. of Econ. & Manage., Heilongjiang Bayi Agric. Univ., Daqing, China
fYear
2011
fDate
12-14 Aug. 2011
Firstpage
1
Lastpage
4
Abstract
Corporate social responsibility is the entity of business stakeholders in the economic responsibility, moral responsibility, legal responsibility and ecological responsibility, and corporate social responsibility disclosure of accounting information is the responsibility of corporate stakeholders´ true reflection. In the framework of the traditional accounting system, this paper collect social responsibility information directly from four levels respectively:corporate interest groups, economic responsibility, public interest groups, vulnerable and moral responsibility, government´s legal responsibility and ecological responsibility to the environment and disclosure through social responsibility reports.
Keywords
accounting; corporate social responsibility; ecology; economics; law; accounting information disclosure; accounting system; business stakeholder theory; corporate social responsibility information; corporate stakeholder; ecological responsibility; economic responsibility; government legal responsibility; moral responsibility; public interest group; social responsibility report; Companies; Economics; Ethics; Government; Law;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science (MASS), 2011 International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-6579-8
Type
conf
DOI
10.1109/ICMSS.2011.5998501
Filename
5998501
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