Analysis On The Factors Influencing The Disclosure Of Social Responsibility Information Of Agricultural Listed Companies

In the United States in the 16 th century,the concept of social responsibility was first proposed.Since then,more and more research has been carried out on it.Its theoretical foundation has been gradually enriched.The company's social responsibilities have received more and more attention,and many have been listed.The company also made a significant contribution to the actual commitment and disclosure of social responsibility activities.However,judging from the points scored by third-party rating agencies for disclosure of social responsibility,China's domestic listed companies still have low disclosure quality in the disclosure of social responsibility information,and the content of disclosure is arbitrarily large,and the disclosure form is not Uniform regulations and so on.In addition,there are many listed companies that disclose social responsibility information only in order to comply with relevant systems and regulations.Usually,disclosure will take place in a form that is greater than the substance.Agriculture is a pillar industry of the national economy and can play a fundamental role in maintaining the stable development of the social economy and provide guarantees for the country's harmonious and stable development.Agriculture has a certain degree of particularity.Agricultural products are closely related to the health of the general public,and have a great effect on increasing farmers' income and promoting the development of rural urbanization.Therefore,agricultural listed companies are obliged to realize the goal of maximizing shareholder profits.Perform corresponding social responsibilities.Due to the development of the market economy,agricultural companies have been successfully listed in the Shanghai and Shenzhen stock markets,which in turn has promoted the large-scale development of agriculture.Due to the importance of agriculture,the government has provided a continuously favorable subsidy policy for the development of the agricultural industry and provided a lot of financial support for the development of China's agricultural industry.In the current market environment,agricultural listed companies fully fulfill their social responsibilities and effective disclosure is a prerequisite for sustained and healthy development.The paper selected samples of listed agricultural companies in China's Shanghai and Shenzhen stock markets as examples to conduct in-depth research on the factors that have a certain impact on the disclosure of social responsibility information.First,the paper sorted out relevant literature on social responsibility of listed companies in agriculture,and then collated the literature from the definition and influencing factors of social responsibility;then,the paper described the basic situation of agricultural listed companies and their social responsibility information.Disclosures are described accordingly;in the empirical part,nine assumptions that affect the disclosure of social responsibility information for listed companies in agriculture are proposed based on relevant theories and research foundations,and empirical studies such as multivariate regression analysis are used to conduct research.result.At the end of this paper,based on the empirical results,some suggestions for improving the social responsibility information of China's agricultural listed companies were put forward.