the study shows that the condition of social responsibility accounting information disclosure for listed companies in chinese coal industry has been improved in, but there are still many defects.
首先,要对符合研究条件的典型企业社会的有关理论进行全方面的收集,再依据利益相关者所相关的理论,从而可以确定企业的社会责任信息的受益者是谁。