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Research On The Disclosure Of Social Responsibility Of Food Companies

Posted on:2019-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q ShiFull Text:PDF
GTID:2359330545983043Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the irresponsible behavior of some companies has caused many serious consequences,and has brought endless environmental and social problems.This has aroused growing public awareness of corporate social responsibility,and the idea that companies should assume social responsibility is gradually recognized.However,due to the asymmetry of information,if companies do not make active disclosures,it is difficult for people to fully understand the specific situations in which companies take on social responsibilities.Therefore,in addition to undertaking social responsibilities,companies also need to disclose social responsibility information accordingly.Nowadays,the disclosure of corporate social responsibility information has become a popular trend all over the world.Therefore,Chinese enterprises need to comply with this trend and actively integrate with the international community.The awareness of social responsibility of food enterprises in China is weak,and food safety issues are quite prominent.Every year,a variety of food safety incidents occur.Unsafe foods are filled with people's dining tables,which seriously affect the health of the people and are not conducive to social harmony and stability.In order to change this situation,it is necessary for food companies to disclose relevant social responsibility information and actively communicate information on ensuring food safety to undertake social responsibility.On the one hand,it promotes consumers' understanding of the company and enhances consumers' trust in food companies.On the other hand,it can also accept the supervision of consumers,promote the fulfillment of social responsibilities by food companies,and finally achieve the goal of improving food safety in China.This article takes the content of corporate social responsibility information disclosure as the research object,from the perspective of stakeholders,selects food companies as research samples,and conducts research on food safety information disclosed by enterprises.The structure of this paper is as follows: Chapter 1,Introduction,introduces the background significance of the study,sums up the results of the existing research,puts forward the research perspectives and ideas of this article;Chapter 2,related concepts and theoretical basis,introduces the corporate social responsibility information disclosure Related concepts and theoretical basis to find theoretical support for the development of the research;Chapter 3,the analysis of industry conditions,makes an overall analysis of the disclosure of social responsibility information in the food industry in China,and finds out the major problems in the disclosure of social responsibility information by Chinese food companies;Chapter 4,case studies,select food companies with outstanding performance in social responsibility information disclosure,domestic companies Mengniu and foreign companies Nestlé,disclosure of social responsibility information for the two companies.Through comparative analysis,conducted a comparative analysis of the disclosure of social responsibility information between the two companies and found that the gap between the disclosure of China's enterprises and foreign companies in the disclosure of social responsibility information;Chapter 5,according to the previous article Study the problems found and put forward corresponding suggestions.Finally,finishing the conclusions of this study,summarized disadvantage of the paper,and future research prospects.The theoretical significance of this paper lies in providing a theoretical basis for disclosure of social responsibility information of food companies.The practical significance of this paper lies in the fact that it is beneficial to improve the level of disclosure of social responsibility information for food companies in China,and it also helps to improve food safety in China.It is hoped that through the study of this article,the awareness of social responsibility of food companies will be enhanced,and food companies will be encouraged to actively disclose social responsibility information and contribute to the improvement of food safety issues in China.
Keywords/Search Tags:Social Responsibility, Information Disclosure, Stakeholders, Food Safety
PDF Full Text Request
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