An Analysis of Corporate Social Responsibility Disclosures of Listed Companies in China

This study first illustrates the practice of corporate social responsibility disclosures in China,then discovers the companies with different corporate social responsibility disclosures are significantly different in size and profitability and next finds the companies have improved their corporate social responsibility disclosure after the issuance of Corporate Governance Standards of Listed Companies,but the contents and methods of disclosure are still inconsistent,and finally concludes the corporate social responsibility disclosures have been improved in quantity but not in quality.