企业承担社会责任，不仅是企业发展的内在需求和安身立命的基础，也成为现代社会对企业的期望和要求。企业享受社会、环境赋予发展机遇的同时，应承担起对员工、消费者、社会和环境的责任，承担起推动可持续发展的责任。国际标准化组织于2011年发布了有关社会责任方面的ISO26000标准。与此同时，中国铝业公司在2011年4月按照该标准编写并发布了其第六份社会责任报告。近几年，国家有关部门相继出台的一系列指引旨在规范企业的社会责任行为。这都为本文的研究提供了理论基础和实践指导。基于这些的现实和理论背景，提出了本文研究的主题。 本文共分为六章。第一章是绪论，主要包括研究背景和意义、研究内容和方法以及技术路线；第二章是理论基础和研究综述，以社会责任相关理论为基础对社会责任信息披露进行界定并确定了计量方法；第三章是国内外披露社会责任信息披露现状，主要是对国内外社会责任信息披露状况进行分析总结；第四章是实证研究设计，以2008年-2010年在沪、深两市发布《企业社会责任报告》为研究样本，提出假设、确立变量，建立多元线性回归模型；第五章是数据分析及实证结果，通过变量间相关性描述分析和回归分析，证实了研究假设的成立；第六章是结论和建议，根据研究分析得出了的四点结论：（1）公司的社会责任信息披露对财务绩效呈显著的正相关；（2）各责任领域的社会责任信息披露对财务绩效为部分正相关；（3）规模大、业绩好的公司披露的社会责任信息质量更高；（4）社会责任信息披露对财务绩效的影响具有滞后性。 最后，根据我国社会责任信息披露现状，对我国社会责任信息披露提出了相关建议。

Corporate social responsibility not only the internal needs of the enterprise development and to settle down, but also the expectations and demands of the modern social enterprise. Enterprises to enjoy the social, environmental, given the development opportunities at the same time, should assume responsibility for employees, consumers, social and environmental responsibility, to assume the responsibility of promoting sustainable development. In 2011, the International Organization for Standardization released the ISO26000 standard on social responsibility. At the same time, the Aluminum Corporation of China in April in accordance with the standards prepared and published its sixth Corporate Social Responsibility Report. In recent years, state authorities have issued a series of guidelines designed to standardize the behavior of corporate social responsibility. For this study provides a theoretical basis and practical guidance, based on this, the theme of this paper. This article is divided into six chapters. The first chapter is an introduction, including background and significance of research and methods, and technology roadmap. The second chapter is the theoretical foundation and Research, the basis of the theory of social responsibility, social responsibility information disclosure to define and determine the measurement method; The third chapter is at home and abroad to disclose social responsibility information disclosure situation, to analyze and summarize the state of the domestic and international social responsibility information disclosure; The fourth chapter is the empirical research design. Select the 2008 - 2010 in Shanghai and Shenzhen stock issued Corporate Social Responsibility Report "as the study sample, formulating hypotheses, to establish the variables, multiple linear regression models. The fifth chapter is the data analysis and empirical results, the correlation between variables descriptive analysis and regression analysis confirmed the establishment of the hypothesis. The sixth chapter is the conclusions and recommendations. Analysis revealed that four conclusions(1)Corporate social responsibility information disclosure on financial performance was significantly positively correlated;(2)The responsible section of the social responsibility of information disclosure and financial performance was part of a positive correlation;(3)Large scale, the higher the social responsibility of the quality of the information disclosed by the good performance of companies;(4)Social responsibility information disclosure of the impact on financial performance with a lag. Finally, according to China's listed companies in social responsibility information disclosure, this paper presents related recommendations.