Research On The Quality And Determinants Of CSR Report Information In Listed Retail Enterprises

The level of material life,the deepening degree of openness encourage enterprises to take the social responsibilityinitiatively,at the same time,the government and other relevant parties attaches great importance to the market,promoting the concept of social responsibility,improving the performance ofthe corporate social responsibilitybecome the important part of enterprises' development strategy.As a supporter of non-financial information such as social responsibility and practice,CSR report is an vital process and approach for enterprises to establish good communication mechanism with stakeholders.The close correlation and particularity of retail enterprises and daily life determine their differences in social responsibility.Although the research on social responsibility report of the Chinese scholars have already on the rise,the policies related to social responsibility gradually improve,however,building a comprehensive systemwith retail industry report of social responsibility management framework is still required tocombined social responsibility report system with the characteristics of the industry.According to the "G4","social responsibility Chinese social responsibility report writing guide 3.0" and "social responsibility performance classification guidelines",taking retail industry listed companies of China as the research object,useing the theory of authority and achievements inChina and abroad,studying on the current situation and problems at this stage of the retail industry social responsibility report released the contents,indexes and application etc.and exploring the causes,factors of the quality of social responsibility report and further influence system.According to the results of the study,constructive measures are proposed to analyze the future research direction of social responsibility reporting.In order to promote the healthy and orderly development of China's market economy,we should provide some policy suggestions for our retail enterprises to construct and disclose social responsibility information better and faster.Research on the social responsibility report,quality evaluation and influence factors based on literature,defines the concept and connotation of corporate social responsibility,and from the corporate social responsibility theory,stakeholder theory explains the establishment of CSR report behavior and motivation,and then evaluate the quality of reporting,determine the impact factors.The first step is to build a social responsibility reporting evaluation system for Retail Listed companies.According to the evaluation system of the professional institutions,selection of materiality,integrity,readability,reliability and comparability of the five report quality characteristics as the evaluation dimensions,determine the characteristics of evaluation index weight and assignment,the "three score method" were scoring five dimensions,the weighted average score is calculated.The report found the following problems: Firstly,there are obvious selective disclosurein the social responsibility of positive and negative information imbalance;Secondly,ignoring the particularity of the retail industry,the lack of substantive information disclosure issues with industry characteristics;Thirdly,the same industry in different corporate social responsibility report a lack of comparability;Fourthly,the lack of social responsible for strategic management planning is not in place and risk coping mechanisms;Fifthly,the lack of third party attestation and stakeholder views.The second step is the influencing factors of social responsibility reporting in Retail Listed companies.According to the evaluation results,this paper makes a theoretical and empirical analysis of the social responsibility reports of 183 listed retail companies in 2014-2016.The research results show that: the type of enterprise,the board of supervisors is positively related to the quality of corporate social responsibility report scale,the proportion of corporate shares and retail listed companies;the quality of profitability,the proportion of state-owned shares and the retail listed company corporate social responsibility report significant negative correlation;company size,financial risk andthe proportion of independent directors are not remarkably related and the largest shareholder stake and retail corporate social responsibility report quality of listed companies.The main innovation is the evaluation system of the authority,corporate social responsibility report quality evaluation system is established in the retail listed companies as the research object of the five dimensions;Thenstudying the quality of retail corporate social responsibility report of listed companies influencing factors.The establishment of a rating system for social responsibility reporting of Listed Companies in the retail market will help the relevant enterprises find out the problems existing in their social responsibility reports and improve and perfect them accordingly.Finally,through empirical analysis,we find that the types of enterprises,the size of the board of supervisors and the proportion of legal person shares are positively related to the quality of CSR reports of Listed Companies in retail industry.