Food And Beverage Enterprise Social Responsibility Accounting Information Disclosure At Home And Abroad

With the rapid development of economic globalization and gradual advancement of social civilization, enterprises are given a new concept, no longer a tool for wealth creation. Companies seek to maximize their own interests, but also to take up the responsibility of society as a whole. Meanwhile, a series of problems arise, such as environment pollution, resources depletion, illegal business, product quality and service failure, food safety issues, workers’ rights problems, for example, the lack of maintenance events, all making the fulfillment of corporate social responsibility become the focus of discussion between research practitioners and theorists concerned. As corporate social responsibility has been widely accepted, Corporate Social Responsibility Accounting emerged. It has become the focus of research trends using the method of accounting for the fulfillment of corporate social responsibility as the recognition, measurement, recording and reporting of social responsibility. And more and more companies are beginning to realize the importance of social responsibility accounting, trying to disclose social responsibility accounting information, in order to prove their efforts made·in the social responsibility issues and achievements.Social Responsibility Accounting existed for more than 40 years, but the disclosure of issues in corporate social responsibility accounting information is still in the exploratory stage. The current research focused on some western developed countries, and until the late 1980s, academics began to research correlated issues. The study of social responsibility accounting is really being taken seriously after China’s accession to WTO. Many of our large enterprises’participation in international competition are affected due to various constraints towards the development and implementation of international standards of corporate behavior norms.China, as a developing country, is both a large resource consumption country and a large emission country. As there is a big difference from western countries in political, economic system, it is not feasible to copy the framework of western social responsibility accounting information disclosure. It is necessary to establish China’s own social responsibility accounting information disclosure system. This dissertation firstly introduced the main findings of domestic and foreign academic corporate social responsibility accounting information disclosure from the perspective of social responsibility accounting information disclosure. Secondly, through the analysis of social responsibility accounting information disclosure of six well-known food and beverage companies (NMYILI, WAHAHA, TSINGTAO, CCE, PEPSICO, Anheuser-Busch InBev), it summarized our current social responsibility accounting information disclosure issues. Finally, with the combination of theoretical and empirical researches, this thesis build the framework of corporate social responsibility accounting information disclosure, and also pointed out that the conclusions of this study as well as the prospects for the future.