Research On Social Responsibility Information Disclosure Of China Eastern

At present,the aviation service industry is developing rapidly and people are paying more and more attention to flight safety.Aviation companies disclose information on their social responsibilities to make the public aware of the company’s performance of social responsibilities,including flight safety management,environmental protection efforts,and public welfare dedication.However,due to the lack of mandatory laws and regulations,sound systems,unified disclosure models,and disclosures in corporate social responsibility information disclosure in China,the quality of disclosure of aviation corporate social responsibility information is generally low and cannot meet the needs of users.Discussing how to solve the problems of corporate social responsibility information disclosure and improving the quality of information disclosure has become the focus of current research.This paper adopts the case study method,selects a relatively active DFHK company as a case of social responsibility information disclosure,based on the research of some domestic and foreign literature materials,the company will carry out further analysis and research in light of the company’s disclosure of social responsibility information from 2014 to 2016.This paper systematically studies the disclosure of DFHK company social responsibility information in six parts.The first part is the introduction,including the background,significance,methods and content of the topic.It also combs the research status at home and abroad and describes the innovation.The second part is the relevant theoretical and theoretical foundation of the study.The third part is a case study of DFHK company corporate social responsibility information disclosure,through the vertical comparison of the DFHK company social responsibility report for the past three years,the horizontal comparison with the three companies HH,NH,and GH company 2016 social responsibility report and the sustainable development.A comparative analysis of the development report guidelines found some problems in the disclosure of social responsibility information by DFHK company: The disclosure of DFHK company social responsibility information is inadequate;the disclosure of flight safety management and risk control that are most concerned with the public is not detailed;lack of key performance data disclosure and statistical analysis;Third-party verification of social responsibility reports is inadequate.The fourth part is to analyze the reasons for the problems.The fifth section proposes countermeasures and suggestions for improving the disclosure of DFHK company social responsibility information in response to these issues.The three aspects of jointly promoting and improving the disclosure of DFHK company corporate social responsibility information are,first and foremost,at the national level.These include the improvement of corporate social responsibility information disclosure standards,the government’s strengthening of the legal disclosure of social responsibility information,and the establishment of industry incentive and restraint mechanisms.Followed by the enterprise itself to strengthen the establishment of social responsibility disclosure mechanism,including the establishment of a social responsibility committee,to collect,organize,and disclose professional systems for social responsibility information,and to increase the disclosure of quantitative performance indicators to more clearly disclose social responsibility information and improve The quality of information disclosure.Finally,it is the improvement of the social level,which is mainly to strengthen the attention and supervision of all sectors of society,including third-party inspection,industry supervision,government supervision and public opinion supervision.The sixth part is the conclusion and outlook.The main innovation of this paper is mainly to study the DFHK company social responsibility information disclosure content not only the longitudinal comparison of the DFHK company social responsibility report for the past three years,but also the social responsibility report of the other three airlines HH,NH,and GH company in the same industry.Through a comparative study of four companies in the industry,the DFHK company proposals for improving the disclosure of social responsibility information are more targeted and applicable to the aviation industry,which can provide reference for improving the disclosure of China’s aviation industry’s social responsibility information.