Research On Influencing Factors Of Our Tourism Corporate Social Responsibility Information Disclosure

With the development of economy, much social wealth is created by enterprises. At the same time, this brings a series of social problems, such as environmental damage, commercial fraud, ignoring the rights of laborer, waste of the resources, which has caused discussion about the social responsibility of the enterprise. Foreign counties started early and developed perfectly relatively in practice and theory aspects of corporate social responsibility, which is worth of our using for reference. Under the conditions of market economy, our companies pay more attention to the development of itself and ignore the social responsibility of the enterprise, which obstruct the sustainable development of the economy and also damage the enterprise stakeholders' legal rights. Many problems exist outstandingly in tourism industry, such as destruction of the environment, the excessive development of scenic spot, unfair competition, lacking of public and charitable behavior. The consciousness of society responsibility in our tourism enterprise is lower.The disclosure of social responsibility information is lack of initiative. Chinese relevant departments and agencies have already issued relevant laws and regulations or by other means, to guide enterprises especially the listed company to promote the social responsibility actively, and disclosure the social responsibility information of the enterprise voluntarily.This thesis firstly reviews related literature of corporate social responsibility information disclosure, and then analyse qualitatively the content and pattern, influencing factors and instituted methods of the corporate social responsibility information disclosure. Combination with the characteristics of tourism enterprise, we define our tourism corporate social responsibility information disclosure about the content and influence factors and information disclosure pattern and instituted methods of this thesis. Then through to 27 tourism enterprises's annual financial reports in 2009 listed in Stock exchange of Shanghai and Shenzhen, and independent of social responsibility report, combined with using content analysis and index method. At the same time, through to EXCEL and SPSS analysis software we get the index of tourism corporate social responsibility information disclosure. Through to empirical statistical analysis we found the level and way of influencing factors and influence of tourism corporate social responsibility information disclosure. This thesis made up for the blank of tourism corporate social responsibility information disclosure in the study of empirical research. And then some suggestions are put forward. In the end of the thesis we point out the limitations and the direction about tourism corporate social responsibility information disclosure of the research in future.