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Research On The Construction Of Social Responsibility Information Disclosure System Of Food Listed Enterprises

Posted on:2017-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:J WangFull Text:PDF
GTID:2209330482988770Subject:Accounting
Abstract/Summary:PDF Full Text Request
The food is what matters to the people, food safety is the first. Food industry related to the lives and health of millions of people. It is an important pillar industry of the national economy. However, recently the food safety incidents caused by“melamine”, Sudan red to Lean happens like normal. each food safety incident had already made serious harm of the costumer`s life also caused a very negative social impact. Even start to affect the normal development of the food industry. After the happening of all these incidents, the food issues of corporate social responsibility become the concerns of the community and have been focused on attention and discussion. Some food enterprises will realize social responsibility information disclosure plays a very important role on improve the image of the enterprise.However, most enterprises still lack of sense of social responsibility and disclosure of relevant information at the same time even if the announcement is a social responsibility report corporate, also existed in the disclosure of information through text. A large number of disclosure of positive information and no food special points of focus on disclosure of corporate social responsibility. Disclosure of such information does not meet the urgent need of the public to understand the food and product safety information. These only make limited effect on rebuilding public confidence and improve the corporate image. This situation occurs because the weak awareness of the enterprise. Another important reason is that on the society there need a food characteristics of enterprise social responsibility information disclosure system that can make a description of how to make the disclosure and what the information really means.The method used in this essay including literature review, specifications research and so on. The research targets target on the food company and try to build a social responsibility information disclosure system of the food industry. Firstly, the background, significance and purpose, research and study theory are introduced. Then,using the sample analysis to study the current situation of the listed corporate social responsibility information disclosure. It can be observed only a few of corporate made the social responsibility report. Even for the corporate that has made the report, there are also some problems such as incomplete information, companies disclosed differences, lack of third party inspection. Then based on the theory of the stakeholders and signaling, attempts to build a system made of factors such as target,principles, information, model, way and time. The responsibility for the quality of the product will be listed separately on the disclosure report, and besides the qualitative description there will also added the quantitative indicators. Meanwhile the description of the disclosure mode and functions will also be given. Finally, the Shuanghui company will be chose as a representative example. Their recent yearly social responsibility report will be analyzed and the 2014 report will be used to make the further analyses. Then the above social responsibility information disclosuresystem will be used on Shuanghui company and try to discover the practicability and disadvantages of the system.This essay based on the features of the food industry to build a social responsibility information disclosure system which suitable for the listed food company and hope to guide food company to initiatively take their social responsibility. Then they can and they will meet the need of the people, recover their company image and also increase their competitiveness. Also this essay can provide a basis for the other company of the food industries about the social responsibility information disclosure. Finally, this essay can also provide some reference for the other industries to build their own social responsibility information disclosure system.
Keywords/Search Tags:Food industry, Social responsibility, Information disclosure
PDF Full Text Request
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