Enlightenments from UK Disclosure System of CSR Information

摘要

In the past few years,corporate social responsibility (CSR) has been one of the universal hot topics along with the popularity of sustainable development concept.And more and more stakeholders re quire the disclosure of CSR information.The disclosure of CSR informa tion in UK has specificity.It not only has a complete and sound system, but also has a comprehensive disclosure method which includes informa tion adhered with three traditional financial statements and separate CSR reporting.Besides,the contents include qualitative and quantitative in formation.The disclosure of CSR information in China is still in its infan cy now,so looking into the referential experience of UK with Chinese practical situation and searching after the CSR information disclosure model of China are of both theoretical and practical significance.