Discussions about Constructing the Framework of China's Corporate Social Responsibility Report

Corporate social responsibility concept originated in the early twentieth Century in Britain,after nearly a century of development,people in the world still cannot achieve agreement on its definition and disclosure. In China,although nearly 60% of the big corporate have released their social responsibility report,but the normativeness,comparability,readability of the reports are at uneven level,and they are not much international or innovative.Therefore,it is an urgent matter to construct a social responsibility reporting system which is compatible with the efficiency and effect to solve the problems existed in the current system. In view of the current situation,based on the contents of the conceptual framework of financial accounting,this paper constructs a report framework with the complete integration of quantitative and qualitative indicators which serves the various stakeholders for management 's reference.