A Comparative Study On The Social Responsibility Reports Of Retail Enterprises In China And The United States

With the development of economy and the continuous improvement of people's income level,the consumer demand is on the rise.As a link between production and consumption,retailers play an important role in people's lives.Therefore,the information disclosure of retailers' social responsibility has drawn more and more attention from the public.However,many domestic retail enterprises have a weak awareness of social responsibility and the disclosure of social responsibility information of retail enterprises is still in its infancy.At the current stage,the domestic research and exploration of social responsibility are relatively inadequate,and there are still gaps compared with foreign countries.Based on the theory of stakeholder and the characteristics of retail enterprises,this paper analyzes the social responsibility that retail enterprises should take,and divides the social responsibilities of stakeholders.Then,after considering the level of social responsibility and major businesses,two retailers in China and the United States,separately Vanguard and Wal-Mart,are selected to carry out specific report interpretation and case studies.From the stakeholders' perspective,the forms and contents of social responsibility reports,the reporting quality and so on are compared one by one,and the common and different aspects are analyzed,then the lack of social responsibility of Chinese retail enterprises are found out.Finally,drawing lessons from the merits of American social responsibility reports and the mature theory of the United States,the suggestions on the fulfillment and perfection of social responsibility of retail enterprises are put forward,so as to optimize the social responsibility report of China's retail industry and promote the healthy development of it.