On information disclosure of social responsibility of China's chemical enterprises—Taking 308 listed companies as an example

Listed companies are the main body of corporate social responsibility reports released by Chinese enterprises. However, less than 30% of listed companies have released CSR reports, and the information disclosure of CSR in China is not good. Different industries have different requirements for social responsibility, and it is necessary to explore the information disclosure of corporate social responsibility under the industry constraints. Through the study of social responsibility reports or corporate annual reports of China's 308 listed chemical companies, we can evaluate the current level of disclosure, establish the suitable evaluation standard, improve the disclosure content, and then optimize the quality of social responsibility information disclosure of China's chemical enterprises and promote the sustainable development of chemical enterprises.