Abstract Foreign scholars hold that corporate social reasonability (CSR) disclosure should be an important communication strategy in investor relations management. The questionnaire survey of institutional investors and analysts shows the information on corporate social reasonability has become an important factor that affects their investment decision-making. Respondents generally expressed their concern or focus on the information of environment, energy, employees, customers and social issues. Annual report is recognized as an effective platform for information disclosure. The research into the 1563 listed companies of our country in 2009 finds that the levels of CSR information disclosure are quite different, the overall level of CSR information disclosure is poor, and the level of CSR information disclosure is affected by industry characteristics, firm size and corporate performance
DIAO Ying. A Research into the Information Requirements and Disclosure Status Qno of Corporate Social ResponsibilityBased on Investor Relations Management. Economic Survey, 2011, 28(4): 086.