The Case Study On The Quality Of Information Disclosure Based On The Enterprise's Social Responsibility Directed By CH Group

Under the strategy of "One Belt and One Road",the competition among Chinese companies will become increasingly fierce.In addition to the inherent product price,brand,and practical factors,corporate social responsibility(CSR)has become a new focus in the corporate market competition.Our country has already promulgated the relevant policies through relevant departments to urge everyone to actively implement of CSR.However,researching in this respect is still an early stage in our country and there is no comprehensive system in laws,regulations and supervision.Looking at the past years,we can see that the forms of domestic corporate social responsibility reports weren't uniform,the content was incomplete,and the quality wasn't reliable.But now,the task of our research will to implant the concept of CSR into the deep-rooted concept of the enterprise and regarding the quality of CSR information disclosure as the top priority so as to enhance the competitiveness of Chinese enterprises in economic globalization.With the development of economy and technology and the improvement of people's quality of life,consumer electronic products are increasingly favored,and the consumer electronics industry has therefore also become the object of public concern.Based on their special nature of state-owned,enterprises play a decisive role in our national economy.At the same time,it is also a mirror of China's legal policies and an imitation of the behavior of other enterprises in our country.The behavior of SOEs can highlight the deficiencies of other market players in China.CH Group is one of the first batch of key projects since the founding of our country.It shoulders the important responsibilities of the local government finance and is also an indispensable member of the consumer electronics army.Compared with other enterprises,the CH Group has reported for seven consecutive years on the CSR report,released in the same market in China it is more obvious.So this paper selects CH Group as a case study the issue of Corporate social responsibility information disclosure quality.This article conducts in-depth analysis on the quality of CSR information disclosure from the industry level and the case enterprise level respectively.At the industry level,we analyzed the level of disclosure of CSR information of consumer electronics enterprises from the aspects of the number,connotation and evaluation,on the real case to analyze the performance of the seven-year CSR report of the enterprise.Through the above research,we conclude that the quality of social responsibility reporting in China's consumer electronics industry as a whole is bad.CH Group,as one of them exists some problems in the disclosure system,such as incomplete disclosure system,incomplete disclosure,the main quantitative description of supplemented,no third-party testing and other issues.The core reason of the problem is that the enterprise itself has a weak sense of CSR,other common reasons include the laws and regulations to be improved,the lack of supervision mechanism and standard of information disclosure,and the accounting system of CSR need to be strengthened.According to the reasons,some suggestions are put forwarding: strengthening the understand of CSR report,constructing the information disclosure system of corporate social responsibility,adding quantitative contents and social responsibility accounting items to the CSR report,attaching importance to the disclosure of the relevant index information of consumer electronics industry And using third-party assurance methods to improve the credibility of the report.Finally,this article extending the research conclusion to the entire consumer electronics industry,and fully urging the healthy development of consumer electronics enterprises.