Title :
Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory
Author_Institution :
Coll. of Econ. & Manage., Heilongjiang Bayi Agric. Univ., Daqing, China
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;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998501