Abstract

Corporate Social Responsibility (CSR) reporting system is the system to disclosure the institutions and
organizations influence on the environment, economy and society to the public. It is a great improvement of CSR
that has been issued by advanced enterprises. However the CSR development is still unbalance in China, half of
them are in the initial stage. The whole level of CSR is not high and the disclosure breadth and depth are not
deep to cover the stakeholder requirements and corporate value. There are lack of development in strategies and
specific mechanisms of corporate implying CRS, while there are more improved spaces in the moral or voluntary
implementation. In the practice of CRS, the corporate should fully consider the overall efficiencies of economy,
society and environment, so that it is possible for CRS to develop sustainable. Therefore, Corporate should focus
on the innovation of CSR process.

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