The Firm Characteristics of Corporate Social Responsibility Disclosure——Example from Listed Companies in Sichuan Province

The research for firm characteristic.of the current corporate social responsibility(CSR) disclosure was conducted with the sample of 2008 annual reports and CSR reports from 64 listed companies in Sichuan Province,After regression analysis of F test and t-test,the following was found:First,CSR disclosure is more preferred by the firms which are state owned,profitable and large;Second,significant difference exist in the disclosure forms for corporate respective in Shanghai and Shenzhen Stock Market;Third,business-orienting of firm has no big effect for CSR disclosure..That is means to meet the requirements of government and Stock Exchange is the main motive,which is not good to the improvement of CSR disclosure system.