Study On The Influence Factors Of Social Responsibility Information Disclosure In Food Enterprises

As an indispensable link in the chain of economic development,the enterprise can make an irreplaceable contribution to the social and economic development of all countries.In view of China's basic national policy is to promote the sustainable development of the road,which requires the Chinese enterprises in the process of development can not only focus on economic benefits,while ignoring the interests of other stakeholders.For food companies in terms of social responsibility,not only to the environment,shareholders,creditors,communities and employees and other stakeholders responsible,but more important is to be responsible for the safety of the product.Food safety,as the most important food industry,should be attached great importance to social responsibility.However,in recent years,a variety of food safety incidents,poisonous milk powder,Sudan,cooking oil and a variety of various additives,so that consumers have lost confidence in the food industry in our country.These disgusting events show that the food industry in our country to do not have to bear the corresponding social responsibility,the safety of food is not strict supervision,and ultimately lead to confusion in the food industry.In this situation,China's food industry should pay more attention to the construction of social responsibility,pay attention to social responsibility,increase the disclosure of social responsibility information,establish independent social responsibility accounting information report,the parties concerned are responsible,but also responsible for consumers,to ensure food safety,to restore public confidence in the food industry.However,the theoretical research on the information disclosure of the food industry in our country still needs to be further improved,and the disclosure of the present stage can not meet the needs of stakeholders.Based on the existing domestic and foreign research results,the paper combines the stakeholder theory,sustainable development theory,the three bottom line theory,signaling theory and information asymmetry theory.99 listed companies in the food industry as the research object,the enterprise scale,profitability,financial risk,equity nature,growth ability,equity concentration,independent director of the ratio of these seven factors are set as independent variables and put forward relevant assumptions,the corporate social responsibility information disclosure level(CSR)as the dependent variable,using multiple linear regression model,the use of SPSS statistical software for multiple linear regression analysis.Through empirical research this paper finds that:enterprise scale,profitability,financial analysis of the three factors and social responsibility accounting information disclosure level(CSR)is positively related to corporate growth ability and social responsibility accounting information disclosure level(CSR)negative correlation;and the equity nature,equity concentration and independent director proportion of these three factors in this paper is not a significant correlation,so it is not related to corporate social responsibility information disclosure level.Finally,this paper puts forward the relevant suggestions on the improvement of the social responsibility information disclosure in order to promote the development of the food industry in terms of social responsibility information disclosure and improve the quality level of the food industry in order to promote the development of the food industry in social responsibility information disclosure.