Research On The Disclosure Of Social Responsibility Accounting Information Of China Color Corporation

In recent years,corporate social responsibility has been increasingly valued by the users of financial reports,but enterprises still cause many problems when fulfilling their social responsibility.Its absence has triggered a strong demand from stakeholders for social responsibility information loopholes.Therefore,the country has successively formulated and promulgated a series of disclosure policies.However,due to the incomplete capital market system in China,the information asymmetry and agent theory conflicts have affected the disclosure of corporate social responsibility accounting information,it is difficult for stakeholders to establish corresponding understanding of the improvement of their information disclosure.Therefore,how to improve the quality of social responsibility information and improve the system of social information disclosure has become a key issue to be solved urgently.This thesis takes Zhongse Co.,Ltd.as the research object and adopts literature research method,content analysis method,comparative analysis method,and combines the three major theories of stakeholders,information asymmetry,and sustainable development to analyze the social responsibility reports released by Zhongse Co.,Ltd.from 2016 to 2021.The findings are as follows: First,the company has not fully disclosed the rights and interests protection content of stakeholders such as shareholders and creditors;Second,in the stage of information disclosure,there is a lack of strong support from data;Third,there is a lack of comparability in the disclosed information;Fourth,the negative information is not disclosed;Fifth,the absence of verification by third-party institutions.Through further analysis of the internal and external causes of these problems,it can be concluded that the reasons are due to their weak awareness of accounting information disclosure,lack of communication mechanisms with stakeholders,insufficient abilities of professional and technical personnel,low comprehensive literacy,insufficient supervision of information disclosure,imperfect disclosure standards,incomplete relevant laws and regulations.From the two perspectives of strengthening the adequacy of the disclosure content and standardizing the external environment of information disclosure,thereby providing a good guidance for heavily polluting companies to actively assume social responsibility,enabling these companies to disclose corporate social responsibility accounting information reports actively,and helping companies establish a better corporate image and obtain higher social benefits.