• 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