Critical reflections on the corporate social responsibility information disclosure

This chapter is a critical reflection on the Corporate Social Responsibility information discloser in China. The study focuses on the CSR reports published by SANJIU and compares them to those of FOSUN PHARMAR to identify their progress. The comparative analysis between these two companies shows that there is a gap in CSR disclosure between China Resources SANJIU and FOSUN PHARMAR. In this chapter, it is argued that CSR should not solely focus on the profits of the corporation but also attach importance to the accountability for all stakeholders, including employees, the environment, and all aspects of society.