Research On Social Responsibility Information Disclosure Of Mongolian Listed Companies

With the progress and development of society,the economic contribution of enterprises to society is becoming more and more important.Historically,starting with economic interests has always been the primary goal of enterprises.However,in today's fast-growing economy,social contradictions have become more and more obvious,and social problems have become more and more,such as intensified environmental pollution,irrational resource allocation and serious waste,production safety and the lives of corporate employees Guarantee that consumer rights cannot be realized,etc.It is precisely because of the emergence and intensification of these social problems that the implementation and disclosure of corporate social responsibility has become one of the most concerned issues for relevant corporate interest groups.In this case,companies began to disclose information about social responsibility,so as to meet the requirements of stakeholders on the quality and quantity of information.Compared with Western estimates,Mongolia's research on corporate social responsibility is very different.After the merger,the Mongolian government proposed strategic ideas such as “harmonious society” and “sustainable development” according to social practices.Therefore,local people began to pay attention to the issue of corporate social responsibility information disclosure.At present,there is relatively little research on the disclosure of corporate social responsibility accounting information of listed companies in Mongolia.In view of this,this article takes Mongolian listed companies as the object and uses a combination of theoretical and empirical analysis to study and analyze the social responsibility of listed companies in Mongolia The qua lity of information disclosure and its influencing factors.Through research,it is found that the quality of social responsibility information disclosure of listed companies in Mongolia is uneven,there is a large gap between them,and the overall level i s at the middle and lower levels.Among the many influencing factors,company size and the proportion of state-owned shares are important factors affecting the quality of social responsibility information disclosure of listed companies in Mongolia,while p rofitability,solvency,and the nature of the industry have no significant impact on them.The research in this paper not only has important reference value for regulating the disclosure of social responsibility information of listed companies in Mongolia,but also has important reference significance for regulating the disclosure of social responsibility information of entire Mongolian companies.