Studies On Social Responsibility Report Quality Of Agricultural Listed ComPanies

With the development of the market economy, the Social Problem, such as the environment pollution, food safety, is increasing prominently. So about CSR (Corporate Social Responsibility, hereinafter referred to as CSR) question discussion is more and more fierce. Corporate Social Responsibility for the European and American developed countries enterprise is not a strange concept already, but in our country, many enterprises are not given enough attention, especially those involving food safety problems of agricultural listed companies. In recent years, China’s corporate social responsibility report disclosure amount showed a trend of rising year by year, but there are still many problems in terms of quality of the report. At present, the agricultural listed companies’ disclosure of social responsibility report of independent research is still in the bud. Therefore, agricultural listed companies on China’s social responsibility report quality, from the actual situation in the analysis of the cause of quality level and problems, and then puts forward the corresponding countermeasure, finally have to improve the quality level of agriculture listed company social responsibility report, the purpose of promoting agricultural industry to better fulfill the social responsibility. The theoretical foundation of the research mainly adopts is the China Corporate Social Responsibility Report Writing Guidelines (CASS-CSR2.0) which put forward theory of "Four One". Through the inductive relevant standards at home and abroad, we can find the CASS-CSR2.0is combined with our country enterprise the truth, to guide enterprises develop CSR report, write the steps, the principles of reference covers indicators comprehensive specific guidelines. Therefore, this article studies the CASS-CSR2.0perspective focuses on the reference of the CASS-CSR2.0related content, research and analysis at present our country agricultural listed companies to the quality of the CSR report. This article uses the comparative analysis, expert evaluation method and content analysis of research methods, comparative analysis Good Charge and COFCO Biochemical CSR report2013, reference the CASS-CSR2.0criteria to score of two sample report, refer to the CASS-CSR2.0disclosure index content analysis was carried out on the sample report. Its core research content is divided into two main categories:(1) Score and comprehensive score the six quality factor from the sample report, the overall situation of disclosure of sample report rate;(2) On the sample report, the six major component of the index to disclose specific analysis. Study found the following important issues:Authenticity disclosure are significant difference, the content of disclosure is not standard, poor credibility (balance) disclosure, responsibility, management and social performance disclosure situation is bad, in view of the problem put forward the following countermeasures:(1) Unifying our country agriculture listed company social responsibility report disclosure standards;(2) Perfecting the social responsibility report third-party auditing system;(3) Strengthening the company executives to the social responsibility of management;(4) Increasing social performance disclosure of relevant content.