The Study On The Content Of Social Responsibility Information Disclosure Of Food Enterprises In China

Since the reform and opening up,with the continuous progress of science and technology and the rapid development of market economy,people’s living standards and consumption levels are also rising,the demand for goods brought about an unprecedented increase in social productivity.In this flood,China’s food enterprises have entered a stage of rapid development,but because some enterprises are too focused on short-term interests,while ignoring the behavior of some of the sustainable development of enterprises brought about by the potential impact.In recent years,with the "clenbuterol","poison milk powder","waste oil" and other malignant food safety incidents,people’s food business disclosure of social responsibility to fulfill the situation is getting higher and higher.At present,China’s food enterprises mainly through the social responsibility report(or sustainable development report),that is,in a non-financial statements in the form of disclosure of social responsibility to fulfill the situation.However,due to various reasons,China’s food business social responsibility information disclosure there are many deficiencies and problems,resulting in the public can not timely and fully understand the food enterprises bear social responsibility situation.Therefore,this paper chooses the typical representative of food enterprises in China and the United States-Shuanghui Development and Tyson Foods.By comparing the contents of CSR reports,this paper discusses the shortcomings and problems in the content of social responsibility information disclosure in China’s food enterprises.And put forward the specific policy recommendations,trying to regulate the content of social responsibility information disclosure of food enterprises in China to provide a theoretical basis.This paper chooses Shuanghui Development and Tyson Food’s 2011-2015 Social Responsibility Report as the object of study,through horizontal and vertical comparison,to identify deficiencies and gaps.In the aspect of information disclosure of social responsibility of food enterprises,China lacks mandatory requirements and unified and standardized disclosure patterns.In order to make readers more accurately evaluate the social responsibility report of Chinese food enterprises,this paper adopts the exponential analysis method in content analysis,(CASI-CSR3.0),which was commonly used in the "Guidelines for Sustainable Development Report"(GRI-3)and the "China’s Corporate Social Responsibility Report Preparation Guide 3.0"(CASS-CSR3.0)prepared by the Chinese Academy of Social Sciences,And Tyson Food’s Social Responsibility Report are broken down into 91 different categories for different assignments and scored,with 1 point for disclosure,0.5 for incomplete disclosure or 0.5 for inaccuracies.Through the scoring situation,we can from the "there is no" intuitive understanding of Shuanghui development and Tyson food social responsibility report on the integrity of the differences.And then from the economic performance,environment and energy,employee rights and interests,products and services,community relations,the other six aspects of the specific analysis of corporate social responsibility report content in the quality of "good" differences,and summed up the food enterprises in China social responsibility Information disclosure content of the problems and problems: First,the content of information disclosure is not comprehensive;Second,a single form of disclosure,the lack of comparability of data;Third,food safety-related information disclosure is too small;Fourth,the authenticity of information to be verified.Then,the causes of the problems and the causes of the problems were analyzed,including the relevant laws and regulations are not perfect,food corporate social responsibility information disclosure standards are not uniform,the lack of supervision of food enterprises,third-party audit is missing,short-term corporate behavior.Finally,the policy suggestions are put forward from the three aspects of system,supervision and enterprise.The system level includes strengthening the theoretical research on the disclosure of social responsibility information of food enterprises,perfecting the relevant laws and regulations,and incorporating the social responsibility report into the social credit system.The supervision level includes strengthening the industry self-discipline,introducing the third party audit system and establishing the multi-;Enterprise level includes the integration of social responsibility into corporate strategy,the establishment of effective incentive mechanism,the establishment of business and consumer communication between the feedback mechanism.The innovation of this paper lies in the establishment of a multi-sectoral joint regulatory system and the incorporation of the corporate social responsibility report into the social credit system.The shortcomings and limitations of this paper,including theoretical analysis is not deep enough,the design of indicators may not be scientific,less analytical samples,the conclusions may not be comprehensive.