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Construction Of Index System Of Social Responsibility Information Disclosure Of Food Enterprises In China

Posted on:2020-06-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y J SunFull Text:PDF
GTID:2439330578466021Subject:Accounting
Abstract/Summary:PDF Full Text Request
Now is the stage of rapid social and economic development.If enterprises want to seek steady and long-term development in this competitive society,they should not only pursue their own interests maximization,but also consider the interests of the public.As we all know,food is the life of the people.As the pillar industry of our national economy,food industry is closely connected with people's life.However,food safety has become a common occurrence year by year,which not only harms the economic interests of consumers,but also harms the physical and mental health of consumers,severely hitting the public's confidence in China's local food.With more and more consumers embracing foreign foods,it's easy to imagine how worrying the food safety issue is.How to restore public confidence in the food industry?This must implement the principle of openness,food enterprises to take the initiative to take social responsibility,let food safety information fully disclosed,this is the best and most direct way to improve the image of food enterprises.However,due to the late start of social responsibility in China,relevant theoretical research is still at a relatively shallow level,laws and regulations are not perfect,and there is no perfect information disclosure index system,so food enterprises are still not optimistic about the performance of social responsibility.Based on corporate social responsibility information disclosure in our country related theory as the guidance,from food index system of corporate social responsibility disclosure of the status quo analysis,discusses the existing problems and reasons,in view of the problems from build targets,principles,information disclosure mode,should disclose the contents of the definition and defined on the basis of constructing a set of perfect,suitable for different types of food,corporate social responsibility information disclosure index system after Y company as case study,the longitudinal analysis of the nearly five years of social responsibility report content,combined with the new build the index system to evaluate Y company,Through the comparison with the existing disclosure index system to reflect the shortcomings of the old system,reveal the effectiveness of the new index system,and finally make a summary.It is hoped that through this study,the level of social responsibility information disclosure of food enterprises in China can be improved.On the premise of ensuring the authenticity of the disclosure content,the awareness of corporate social responsibility can be enhanced,and the voluntary nature of Chinese food enterprises to actively disclose their own social responsibility information can be improved to ensure food safety.
Keywords/Search Tags:Food Safety, Social Responsibility, Information Disclosure, Index System
PDF Full Text Request
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