Research On The Quality Of Social Responsibility Information Disclosure Of Listed Companies In Automobile Industry

As a supplement to financial information,more and more attention is paid to non-financial information.Information users are no longer satisfied with understanding enterprises through financial information,and non-financial information is equally important.At present,the quality of non-financial information disclosure,which is dominated by social responsibility information,still needs to be improved.At the same time,the automobile manufacturing industry often bears a greater urgent need to disclose its own social responsibility information,not only because of its huge industry scale and volume,closely related to people’s travel,but also directly related to environmental pollution.Although Chinese listed automobile enterprises are actively practicing social responsibility,the data of Chinese automobile manufacturing industry released in 2021 China Corporate Social Responsibility Research Report shows that the credibility of their social responsibility information disclosure content and the integrity of the evaluation index system still need to be improved.Therefore,based on the production characteristics of the automobile industry,this paper adopts content analysis and descriptive statistics to analyze the current situation of the social responsibility reports released by the listed automobile industry from 2019 to 2021 in terms of the quantity,content,quality,form and structure of the disclosures.And summarizes the current automobile industry social responsibility information disclosure in four problems:(1)social responsibility information disclosure consciousness is not strong.(2)Avoid the disclosure of important information.(3)The number of independent verification reports is small.(4)The form of disclosure is not standard.This paper establishes the evaluation index system of the social responsibility information disclosure level of listed automobile enterprises,considering the earlier disclosure of social responsibility information of J enterprise,has become increasingly mature,therefore,compare and analyze the quality of social responsibility information disclosure of J enterprise.The comparison results show that,on the whole,the quality of J company’s social responsibility information disclosure is generally improved in a good direction.From the perspective of the quality of information disclosure of economic responsibility dimension,the quality index of J enterprise’s economic responsibility information disclosure from 2019 to2021 ranks low among the sample enterprises.From the perspective of the quality of information disclosure of social responsibility dimension,the quality index of J enterprise’s social responsibility information disclosure from 2019 to 2021 shows irregular changes;From the perspective of information disclosure quality of environmental responsibility dimension,J enterprise’s environmental social responsibility disclosure quality index increases year by year,and disclosure quality continues to improve.Finally,from the perspective of enhancing corporate awareness and improving the sensitivity of social responsibility information disclosure,this paper proposes countermeasures to optimize the level of J corporate social responsibility information disclosure,which also provides reference for the development of the industry.