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Optimization Path Selection Of CSR Information Disclosure From The Perspective Of Information System

Posted on:2021-07-07Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiFull Text:PDF
GTID:2492306272466424Subject:Accounting
Abstract/Summary:PDF Full Text Request
China’s household appliances manufacturing enterprises are widely concerned because of their characteristics in consumer life.At the same time,home appliance manufacturing enterprises are often in various information systems in the society since the rapid development of information system technology such as "big wisdom moving cloud".The Internet connects the upstream and downstream value chain of enterprises,and expands the previous single link mode into a more three-dimensional and multidimensional network structure.All walks of life have also put forward new and higher requirements for home appliance manufacturers to fulfill their social responsibilities.However,the CSR performance of household appliance manufacturers in the past decade is not satisfactory,with only four enterprises entering the top 300 CSR companies in China.Disclosure of social responsibility report more readability and understandability deficiencies,problems such as corporate social responsibility information not free,make social responsibility report users and stakeholders in the review report when unable to obtain detailed information effectively,also won’t be able to make objective evaluation to the implementation of corporate social responsibility,to make an accurate judgment.In the era of big data,"big wisdom cloud" technology brings new solutions to the disclosure of CSR information in the traditional environment,ushering in new changes.The information system technology is helpful to the optimization of the fulfillment and disclosure of the social responsibility of Chinese household appliance manufacturers and makes their social responsibility information more valuable.Taking Gree Electric Appliances co.,ltd.as an example,this paper combined the theories of stakeholder,resource-based,signal transmission and coupling effect,and comprehensively applied the research methods of literature research,normative research and fuzzy comprehensive evaluation.First to optimize information system under the corporate social responsibility on the feasibility analysis,industry at present,analyzes the deficiency existing in social responsibility report disclosure,found that electrical appliances manufacture enterprise social responsibility report the overall disclosure quality does not match with the enterprise informatization construction level,the main social responsibility information discrete,report the problem such as lack of readability.Based on this,this paper proposes to construct the information chain of corporate social responsibility from the front end,middle end and end of theinformation flow of corporate data from the perspective of information system,and analyzes the feasibility of the information chain from the technology research and development level,the management efficiency level and the resource consumption level.Secondly,case studies were conducted based on the CSR report and MIS construction status quo disclosed by Gree Electric from 2006 to 2018.Summarize its deficiencies in the current disclosure from the aspects of its own disclosure and external feedback;According to the information system construction of the foundation of Gree Electric,divided into social responsibility in the information system,information content,flow,based on the proposed CSR information chain,puts forward the path optimization principle,goal and overall architecture,from the data collection layer,storage layer and analysis layer,application layer for the optimization of Gree Electric CSR information disclosure.Finally,based on the development characteristics and trends of the home appliance industry,an optimal path of CSR information disclosure suitable for China’s home appliance manufacturing industry is constructed,so as to improve the level of social responsibility information disclosure of China’s home appliance manufacturing industry.
Keywords/Search Tags:Corporate social responsibility, Information system, Information chain, Gree Electric
PDF Full Text Request
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