Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory

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.