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The Research Of Corporate Social Responsibility Information Disclosure On Food Industry

Posted on:2014-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:A Y XiongFull Text:PDF
GTID:2269330428458318Subject:Accounting
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The food industry is one of the industry categories which the conscience industry in the eyes of the public and not only is closely related to people’s quality of life and health level. Since the reform and opening up, in the process of transition and establishment to a market economy the food industry in China has made rapidly development and primacy for many years in the ratio of national economy. In recent years, survive from the melamine incident, clenbuterol events, dyed buns’event in Shanghai, now, the plasticizer incident arised. the attitude of the public food safety has become numb and helpless, food safety has become endanger national important health problem.With the development of economic globalization and inter-enterprise competition is becoming increasingly fierce, enterprises are more aware of that any one of the company’s development is inseparable from the investment from the interests of all stakeholders. Companies really should pursue, instead of just the interests of certain individuals subject, should be the overall interests of all stakeholders.In order to allow the stakeholders to understand the work done by the companies in the area of social responsibility, enterprises should appropriate disclosure of social responsibility information to meet the various stakeholders understanding of corporate social responsibility. Previous studies have formed a more unified view of the meaning of corporate social responsibility. In recent years, the comprehensive stakeholder theory and the theory of corporate social responsibility, to study the information disclosure on corporate social responsibility has become more sophisticated. Based on the theory of the study on the theory of corporate social responsibility and stakeholder theory, the writer study the conditions of information disclosure on the food industry corporate social responsibility from the stakeholders perspective. By the integrated use of described statistical analysis methods, analytic hierarchy process and expert opinion method, statistical analysis and sampling assessment of the corporate social responsibility report released by the food industry enterprises. Through the analysis of the corporate social responsibility report released by enterprises of the food industry, as the whole quality of the food industry on the information disclosure of corporate social responsibility, and put forward specific suggestions, has a certain practical significance.Through the research, we draw the following conclusions. Corporate Social Responsibility Report released since the2002-2011in food industry has been significantly improved in the number, but the proportion is still very low. which is the number of enterprise social responsibility report accounting for the total number of enterprises of the food industry. The quality of report is not good enough and there is no significant quality improvement. Specific issues is blowing:(1) The length of the report is generally not long enough and details is not well;(2) The preparation of standard disclosure little staffing standards adopted by the majority of enterprises are not with international standards;(3) The testing work of the report is not enough and disclosure little:(4) The overall score of the report is low, there is a big gap on the scores between the various responsibilities plate;(5) the particularity indicators of food industry disclosure litter;(6) The disclosure of some contents in the report is not detailed and real.To solve these problems, the author gives some specific suggestions on the promotion of the external factors which affect the food industry’s information disclosure on corporate social responsibility and give full play to the role within the food industry enterprise.
Keywords/Search Tags:Corporate Social Responsibility, Stakeholders, Food Industry, Corporate Social Responsibility Report
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