Research On The Quality Of Social Responsibility Information Disclosure Of Listed Tourism Companies

With the development of global economy and the change of consumption concept,China's tourism industry has become one of the pillar industries of the national economy.At the same time,problems such as vicious competition,false propaganda,damage to the rights and interests of consumers and employees,damage to the environment,waste of resources emerge in endlessly,which not only damages the interests of consumers,affects the image of enterprises,but also forms a bad industry atmosphere in society.In this case,the issue of social responsibility of tourism enterprises has attracted wide attention from all stakeholders.In order to effectively regulate the behavior of tourism enterprises,promote the healthy and long-term development of tourism industry and better benefit the society,it is necessary to improve the behavior of tourism industry consciously fulfilling its social responsibility and standardize its social responsibility information disclosure behavior.Therefore,this paper takes China Tourism Group as the research object,and on the basis of macro-control of the overall situation of the tourism industry,analyses the information disclosure of China Tourism Group's social responsibility,aiming at providing some reference for the information disclosure of tourism industry's social responsibility.Firstly,this paper combs the research background and significance,relevant literature and theoretical basis,which lays a certain theoretical support for the later research.On this basis,the status quo of social responsibility information disclosure in tourism industry is analyzed,and the overall quality of social responsibility information disclosure in tourism industry is grasped macroscopically to find out the deficiencies of its disclosure.Then,according to relevant guidelines for social responsibility information disclosure and combining with the characteristics of tourism industry itself,the social responsibility credit is constructed from two perspectives: information quality characteristic dimension and social responsibility content dimension.Choosing China Tourism Group as a case enterprise,use the evaluation system constructed to analyze and evaluate the quality of case corporate social responsibility information disclosure,and specifically analyzes the problems and merits of its social responsibility information disclosure.Finally,put forward the relevant information disclosure suggestions to improvement for tourism enterprises from three levels: government,society and enterprises.Through this study,it is found that the content of social responsibility information disclosure of tourism enterprises should cover the performance of stakeholders in eight aspects: shareholders,creditors,employees,customers,environment,government,partners and society.The quality evaluation system of social responsibility information disclosure of tourism enterprises constructed in this paper can be abundant to some extent.The research on the quality of social responsibility information disclosure of rich tourism enterprises can provide experience for the disclosure of social responsibility information of tourism enterprises,thus protecting the legitimate rights and interests of stakeholders and standardizing the behavior of social responsibility information disclosure of tourism industry.