Research On The Disclosure Of Social Responsibility Accounting Information Of Automobile Manufacturing Enterprises

Due to the increasingly complete environmental protection legal system at the national level,the gradual increase in citizens’ awareness of social responsibility,and changes in consumer preferences,the disclosure of social responsibility accounting information of listed companies has attracted more and more attention.Automobile manufacturing companies,because of their large size,close relationship with residents’ lives,and direct relationship with environmental pollution,carry a greater urgent need to disclose their social responsibility accounting information.However,due to objective constraints such as the voluntary nature of the existing disclosure system and the lack of an evaluation system,the content and format of its disclosure are not the same,and the actual level is difficult to compare horizontally and vertically.The research select the HS group with a certain representative and considerable market share in the industry as the case company,and uses the content analysis method and the Entropy-Catastrophe Progression Method to construct its qualitative and quantitative disclosure level evaluation system,and calculates the evaluation value of HS Group’s social responsibility accounting information disclosure in 2012-2019.According to the research results,it was found that the HS Group’s quality-based social responsibility accounting information disclosure research year showed an overall upward trend,and only in 2014 there was a small decline in the level of disclosure.The overall disclosure score rose rapidly in the early period,and rose slowly in the later period.In the HS Group’s quantitative social responsibility accounting information disclosure,suppliers,creditors,and the government showed minimal values in 2014,2018,and 2019 respectively.The basic upward and downward trends in the evaluation values of employees,shareholders,and consumers are consistent.2014 There was a significant "decrease" in social responsibility accounting information disclosure in 2016,and the disclosure score dropped extremely significantly,and the overall showed "anti-W" fluctuations.There was also a slight decline in 2016.The disclosure scores in 2012 and 2019 are basically the same.Based on HS Group’s existing social responsibility accounting information disclosure,lack of a stable disclosure structure,lack of accounting information verification and review mechanism,low readability of the disclosure content,and insufficient accounting information to fully meet the needs of stakeholders,the establishment of a universal society was proposed.Recommendations on the responsibility disclosure framework,improving the role of CSR review and verification,improving the satisfaction of stakeholders’ CSR information needs,and enhancing the readability of CSR accounting information,with a view to providing references for improving the HS Group’s social responsibility accounting information disclosure.