How to solve the problem of corporate social responsibility accounting information disclosure

Corporate social responsibility accounting information disclosure refers to the process in which an enterprise uses unique methods and technologies to reveal information on the status of corporate social responsibility and the impact on the financial status and operating results of the enterprise caused by the assumption of social responsibility. The corporate social responsibility accounting information disclosure system should include six aspects: disclosure motivation, disclosure objectives, disclosure principles, disclosure content, disclosure mode and disclosure supervision.

The core content of corporate social responsibility accounting information disclosure is to provide stakeholders with the performance of corporate social responsibility through social responsibility information disclosure, so as to facilitate information users to supervise and evaluate the enterprise, so as to improve the social benefits of the enterprise's economic activities and maximize the net contribution to society.

The basic content of corporate social responsibility accounting information disclosure is to effectively coordinate the economic and social benefits of the enterprise. Provide sufficient and effective information for the common improvement of the two, so that the national economy can achieve benign operation and sustained and healthy development from micro to macro. Specifically, it provides useful corporate information to all stakeholders and groups involved in the company's business activities by measuring and reporting on the company's fulfillment of its social responsibilities, so that they can make correct and effective decisions.

The goal of corporate social responsibility accounting information disclosure is to protect the rights and interests of stakeholders in the whole process of enterprise accounting information disclosure, so as to minimize the inefficiency or inefficiency caused by information asymmetry. The goal of CSR accounting information disclosure is the concrete embodiment of CSR accounting objectives.

The principles of CSR accounting information disclosure include the following:

1. Social principle: the social responsibility accounting information disclosed by the enterprise should be conducive to the evaluation of the social value of the enterprise and the supervision of the performance of corporate social responsibility;

2. Principle of reliability: The content of corporate social responsibility accounting information disclosure must be in line with the true situation of the company's performance of social responsibility, and the accounting data and explanations generated must be true, objective and reliable;

4. Policy principles: It is necessary to strictly abide by the requirements of relevant national policies and simplified property laws. Conscientiously implement the procedures and methods of social responsibility accounting with reference to relevant standards;

5. The principle of consistency: the mode and method of information disclosure adopted by the same enterprise in different periods or between different enterprises are required to be in an uproar;

6. The principle of timeliness: the information should be disclosed at the first time to ensure the timeliness of the information.

Social responsibility of disclosure: provide accounting information for corporate management authorities, investors, creditors, relevant interest groups and individuals such as the public; Avoid legal risks, consider the interests of investors, consider the interests of other interest groups and society that are closely related to the behavior of the enterprise, consider whether there is an adverse impact on others, and reflect and control the contribution to society and the damage to society.

Disclosures: Important reports on the company's financial condition, results of operations and cash flows, including prospectuses, listing announcements, periodic reports and interim reports.