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The Study On Corporate Social Responsibility Information Disclosure Of Food Industry In China

Posted on:2015-09-06Degree:MasterType:Thesis
Country:ChinaCandidate:W B TianFull Text:PDF
GTID:2309330461499239Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, ah, the food industry has undergone a lot of food poisoning. To bring a lot of harm people’s lives. But it can be seen from the relevant literature, most are based on a wide range of industries to study the overall disclosure. Few scholars of social responsibility information disclosure of an industry analysis, which has become the starting point for this research in the food industry social responsibility information disclosure. In this thesis, the food industry listed companies to disclose information to the study of social responsibility core, through quantitative and qualitative research methods describes the status of food corporate social responsibility information disclosure, pointed out the problem of food corporate social responsibility information disclosure. The paper is then built according to the food industry’s social responsibility report evaluation system. Finally, according to the principles of the stakeholders, optimization proposal for food corporate social responsibility information disclosure.The main conclusions of this paper are as follows:Modern enterprises seeking to maximize profits, the obligation to bear the responsibility of stakeholders to actively conscious. the number of disclosure of the total number of listed companies in the food industry, the proportion is not high. Food and corporate social responsibility information disclosure, saying the content of disclosure is not comprehensive, credibility is not high, comparability is not strong. Disclosure form a single, mostly text description, most enterprises glossy, rarely disclose negative information. Social responsibility report reduced the illusion " slogan responsibility" under the responsibility of prosperity. For the particularity of the food industry, the food industry must establish appropriate social responsibility information disclosure system. In this paper, respectively, from the economic responsibility, social responsibility, environmental responsibility to design the food industry three angles of social responsibility information disclosure system to reflect the stakeholders in the food business for the fulfillment of social responsibility Construction of the food industry social responsibility information disclosure system, also need to establish a sound legal and regulatory environment, market surveillance environment, corporate culture environment. Establish the optimal path of the trinity.
Keywords/Search Tags:Food industry, social responsibility information, disclosure system optimization
PDF Full Text Request
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