Research On Social Responsibility Information Disclosure Of Chinese Food And Beverage Listed Companies

As the main body of social development,enterprises make outstanding contributions to the country's economic development.They must pay attention to social and environmental benefits while pursuing economic benefits.Compared with other industries,the food and beverage industry have a more intimate relationship with public.However frequent food safety incidents have raised questions about whether food and beverage companies are actually fulfilling their social responsibilities.Corporate social responsibility information disclosure is receiving more and more attention from the theoretical and practical circles.Although some food and beverage companies in our country have chosen to disclose Corporate Social Responsibility,while the quality and is not as good as possible.The content of social responsibility information disclosure is insufficient,the disclosure mode is not standardized,and most enterprises still lack the enthusiasm for disclosing social responsibility information.Therefore,starting from the current status and problems of social responsibility information disclosure of food and beverage listed companies,proposing feasibility for the disclosure of social responsibility information for listed companies is conducive to raising the awareness of corporate social responsibility and improving the quality of social responsibility information disclosure of food and beverage listed companies in China.This paper uses a combination of literature research and case study,taking Sanyuan as a case to research on social responsibility information disclosure of food and beverage listed companies and constructing a framework of social responsibility information disclosure for food and beverage listed companies.The first part introduces the research background and content.The second part makes a literature review of the research status at home and abroad,discusses system regulations for Corporate Social Responsibility information disclosure in China and related concepts and theoretical basis of Corporate Social Responsibility information disclosure.The third part is a current research on social responsibility information disclosure of food and beverage listed companies from 2013 to 2017.The statistics show that the overall disclosure level of social responsibility information of listed companies in the food and beverage industry is not high and there are also problems such as the awareness of information disclosure is not high,disclosure is irregular and lack of industry characteristics.The fourth part constructs the framework of social responsibility information disclosure for food and beverage listed companies from two aspects: disclosure content and disclosure mode.Disclosure of content focuses on food safety and health,consumer rights,environment and green development,and negative information disclosure.The fifth part is a case study of Sanyuan,which is based on the framework of the fourth part.By analyzing the disclosure status of social responsibility from 2014 to 2017,we found the shortcomings in the information disclosure process and proposed suggestions for improvement.