Research On External Pressure And Corporate Social Responsibility Information Disclosure

In recent years, China's economy was witnessing a rapid development. In such circumstances, enterprises blindly pursued profit maximization. Although short-term development have been made, them ignored the social responsibilities and generated a lot of negative effects, such as bad environment and company integrity. On the one hand, as corporate social responsibility events frequently occurring, Such as "leather milk" incident, "waste oil" incident, "Sanlu milk powder incident" and so on. corporate social responsibility has become the focus of public opinion in recent years. and also became a hotspot in the field of scientific research. On the other hand, enterprises' emphasis on social responsibility information disclosure level was not high. They tended to select beneficial information of enterprises, which made the corporate social responsibility information disclosure level was uneven. And enterprises always disclosed more information under the pressure from external aspects. As the saying goes, “food was our gods.”Our life closely related food company, which was also the most prone to corporate social responsibility problem. So, How was them social responsibility information disclosure level? What was the influence on external pressure to food corporate social responsibility information disclosure? Based on such a thinking, this paper studied the food level of corporate social responsibility information disclosure of listed companies, and empirically tested external pressure influence on corporate social responsibility information disclosure level.Firstly, This paper theoretically analyzed the relationship between external pressure and the corporate social responsibility information disclosure by referring to the related literature of social responsibility information disclosure. Secondly, it designed research hypothesis, selected research variables, proposed research model and selected 117 data of 39 A-share listed food companies from 2012 to 2014 as samples basing on the basis of literature study and theoretical analysis,. Thirdly, it built corporate social responsibility information disclosure level evaluation system, used factor analysis method to calculate the comprehensive score and study its level of disclosure, looked for measuring external pressure of the substitution variables and further empirically analyzed on the influence of external pressure to the social responsibility information disclosure level by using the correlation analysis and multiple regression analysis. Finally, it was concluded that this article's conclusion and research prospect.In this paper, the results showed that:(1) nearly three years corporate social responsibility information disclosure level of listed food companies raised steadily, but the overall level was still low. And corporate social responsibility information disclosure level of the state-owned listed food companies was whole higher than the non-state-owned listed food companies; the level of Shenzhen A-share listed food companies was whole higher than the Shanghai A-share listed food companies.(2) the pressure of government, creditors and shareholders would promote listed food companies to improving the level of social responsibility information disclosure, but the influence of social public pressure was not obvious. Legal environment could improve corporate social responsibility information disclosure level of listed food companies, and the level of listed food companies which in a good legal environment was higher than that in poor legal environment; bank loan and circulation A-share proportion will also affect listed food companies corporate social responsibility information disclosure level.In view of the research conclusion, the paper put forward the corresponding advice of the social responsibility evaluation institutions, the listed company itself, relevant government management, supervision department and social public.