摘 要:随着近年来市场经济的不断发展和精神文明的不断进步，企业利益相关群体对于企业承担社会责任的要求与期望越来越高。真实有效地披露社会责任相关信息是企业回应利益相关方诉求、增加与利益相关方沟通的重要渠道。
与国外发达国家相比，我国在企业社会责任理论研究和实践探索都起步较晚，且众多企业经济利益第一的错误观念根深蒂固，导致我国现在还没有统一系统的框架规定社会责任信息的披露行为。因此，本文希望通过对这一课题的相关分析研究取得一定的现实效果。
通过查阅大量资料和翻阅了国内外众多企业的社会责任报告之后，笔者发现目前我国在企业社会责任报告的披露内容和形式方面虽有进步，但尚存不足。我国未构建统一完整的责任披露体系框架，致使我国企业在披露社会责任信息方面随意性较大，缺乏可比性和可读性。
本文以利益相关者理论为前提，以目前最受市场关注的食品行业巨头内蒙古伊利集团为例，分析探讨了伊利集团近年来对企业社会责任信息的披露情况。并通过对于社会责任信息披露内容和形式研究和思考，在借鉴他国先进经验的基础上，大胆为我国企业社会责任信息披露内容、形式和现阶段的制度体系提出几点建议。
关键词：社会责任；信息披露；伊利集团；利益相关者理论；企业公民报告
ABSTRACT:With the development of economy and spiritual civilization recently, the enterprise stakeholders in corporate require more social responsibility . The real effective disclosure of social responsibility information is the enterprise to respond to stakeholder demands, which is an important channel to increase communication with stakeholders.
Compared with developed countries, China started lately in the theory research and practical exploration of coporate social responsibility.What’s more,a lot of enterprises keep the wrong perception that economic interests comes first.This wrong perception results that there is no uniform system framework of social responsibility information disclosure regulations. Therefore, this paper hopes to obtain actual effect according to the correlation analysis of the research on this subject.
Accessing to large amounts of data and CSR reports at home and abroad, the author found that at present in China, CSR report disclosure content and form progress greatly, but there are still some disadvantages. China is not to build a unified complete disclosure framework, resulting in China's enterprises in the social responsibility information disclosure of randomness, lack of comparability and readability.
Based on stakeholder theory as the premise, with the example of the most market attention food industry giants Inner Mongolia Yili Coporation ,the auther analyse the situation of CSR information disclosure in recent years.With thinking and studying a lot of excellent CSR reports,the auther give some suggests about China's corporate social responsibility information disclosure system of content and form in the based of learning from other countries advanced experience.
Keywords: Social Responsibility;Information Disclosure;Yili;The Stakeholder Theory;Corporate Social Responsibility Report
