earticle

영어

With the wave of economic globalization, China has witnessed rapid development of economy, whereas some enterprises caused many social problems in the pursuit of profit. Therefore, it has become the general expectation and requirement of modern society for enterprises to shoulder corporate social responsibility (CSR), and disclose CSR accounting information to reflect their performance; the issue of how enterprises fulfill CSR has become a widely concerned topic of Chinese government, non-profit organizations and the public. This paper first review the literature, then demonstrates a research model to explore the factors influencing the CSR accounting information disclosure, focusing data from listed companies in petroleum industry. The study finds out that institutional investors shareholding ratio, accounts payable ratio and media exposure have significant positive impact on CSR accounting information disclosure, and puts forward related measures to improve the CSR accounting information disclosure.