Research On Corporate Social Responsibility Information Disclosure Of Bright Dairy

Frequent food safety incidents lead people to pay more attention to product quality and safety while paying attention to food sales.Not only market consumers,but also other stakeholders of enterprises are more and more eager to grasp the social responsibility information of food enterprises in time.The social responsibility information disclosed by food production enterprises has become the focus of public concern.As one of the largest dairy production and marketing enterprises in China,Bright Dairy has published the information of corporate social responsibility every year since 2008.Therefore,it is of academic and practical significance to analyze the information disclosure of corporate social responsibility of Bright Dairy.Firstly,on the basis of browsing a large number of domestic and foreign literature,this paper integrates and summarizes the data,and introduces the development process of related research.Based on the analysis of the social responsibility report published by Bright Dairy,the research work was carried out by using the method of literature analysis and case study,with the idea of "putting forward problems-analyzing problems-solving problems".Secondly,the article introduces the concept of corporate social responsibility and its information disclosure,and puts forward the viewpoints of this paper on both: corporate social responsibility includes not only the bottom-line responsibilities such as economic responsibility and legal responsibility,but also higher-level moral responsibilities such as environmental protection and social public welfare;corporate social responsibility information disclosure refers to the disclosure of relevant enterprises to perform the society to stakeholders.Responsibility information to meet stakeholders’ information needs for investment and consumption decisions.By comparing the standards of corporate social responsibility information disclosure at home and abroad,this paper introduces a set of quality evaluation system of corporate social responsibility information disclosure in food industry which conforms to China’s national conditions.This paper expounds the theoretical basis of information disclosure and provides theoretical support for further research.Among them,the evaluation system is mainly established from four aspects: responsibility management,market performance,social performance and environmental performance;the theoretical basis is stakeholder theory,sustainable development theory,triple bottom line theory and information asymmetry theory.Then,taking Bright Dairy as an example,this paper expounds the general situation of corporate social responsibility information disclosure of the company.For example,Bright Dairy ranks sixth in the food industry social responsibility development index in the Blue Book of Corporate Social Responsibility in 2016,which reveals that the social responsibility information disclosure system established by Bright Dairy has become more and more perfect.Social responsibility report is in the leading position in the industry and has research value.Through the analysis of the basis,evaluation and continuity,appearance,length and content of nine social responsibility reports issued by Bright Dairy from 2008 to 2016,this paper understands the development trend of Bright Social Responsibility Information Disclosure,and compares it with Mengniu,the leading enterprise,and draws the conclusion that Bright Dairy’s social responsibility information disclosure has the characteristics of continuity and timeliness.Sexuality and readability;the report gradually strengthens the importance of stakeholders,and continuously pays attention to staff training;the content emphasizes food quality chain control,environmental responsibility and public welfare.Furthermore,the article concludes that there are five main problems in the disclosure of social responsibility information in Bright Dairy:(1)the way of information disclosure is single,only the report of social responsibility;(2)the content of disclosure is selective and incomplete;(3)food safety issues have not been highlighted,and the disclosure of food quality information is insufficient;(4)information disclosure lacks the support of quantitative indicators;(5)The reliability of information disclosure is insufficient.There are seven main reasons for the problems in the disclosure of CSR information in Bright Dairy:(1)the shallow understanding of the disclosure of CSR information in Bright Dairy;(2)the information asymmetry with consumers;(3)the lack of information disclosure institutions,systems and professionals in food enterprises;(4)the high cost of disclosure reduces the degree of CSR information disclosure;(5)relevant laws Laws and regulations are incomplete,and there is a lack of uniform formulation and rating standards;(6)Food industry supervision is inadequate;(7)stakeholders pay less attention to corporate social responsibility information disclosure.Finally,the article puts forward the countermeasures to improve the disclosure of social responsibility information of Bright Dairy,and suggests that it should be expounded mainly from three perspectives: enterprise,country and society.From the internal point of view,this paper puts forward the following suggestions:(1)strengthen the awareness of corporate social responsibility information disclosure;(2)establish corporate social responsibility information disclosure management committee to strengthen personnel training;(3)establish a food safety-centered disclosure system;(4)use big data and ERP system to reduce disclosure costs;(5)flexible use of more.Disclosure methods,smooth communication channels.From the national and social point of view,this paper argues that three suggestions can be put forward:(1)improve relevant laws and regulations,unify the standards of food industry disclosure;(2)gradually establish a third-party auditing system for corporate social responsibility information disclosure,and strengthen supervision;(3)enhance the awareness of social responsibility of stakeholders.By studying the disclosure of social responsibility information in Bright Dairy,this paper hopes to provide some help for Chinese food industry enterprises to improve the level of disclosure of social responsibility information.