Author(s)

Yonghan Qin ¹, Manhua Yao ¹

Affiliation(s)

¹ Philippine Christian University, Manila, Philippine

Corresponding Author

Yonghan Qin

ABSTRACT

Accounting information disclosure refers to the process by which an enterprise obtains internal accounting information through accounting and other means, and ultimately presents it to the users of the information in the form of reports. It can only accurately reflect various internal problems of the enterprise by ensuring its authenticity and reliability. In corporate social responsibility, there is a lot of information that can be reflected through accounting information disclosure. Therefore, this article combines the two to establish an evaluation system that can fully reflect whether the enterprise has fully fulfilled its responsibilities and obligations.

KEYWORDS

Corporate Social Responsibility, Accounting Information Disclosure, Social Exchange Theory, Employee Performance

CITE THIS PAPER

Yonghan Qin, Manhua Yao, Construction of an Evaluation System for Corporate Social Responsibility Accounting Information Disclosure. Accounting and Corporate Management (2023) Vol. 5: 20-27. DOI: http://dx.doi.org/10.23977/acccm.2023.050904.

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