Research On The Optimization Of Corporate Social Responsibility Information Disclosure Of Bright Dairy From The Perspective Of Stakeholders

Dairy products occupy an important position in the national dietary structure,and the consumption ratio and demand are constantly increasing.Dairy companies in China should insist on thinking about their own social responsibilities,integrate the concept of social responsibility in corporate management,and promote corporate value in the undertaking and fulfillment of social responsibilities,so as to provide quality for the people while realizing the healthy and long-term development of the company and the entire industry.Clear,nutritious and healthy products.In China,the topic of corporate social responsibility and information disclosure has not been in the public eye for a long time.Although more and more corporate social responsibility reports have been released with the increase of attention,Chinese enterprises are still limited in their understanding of social responsibility.Few companies actively fulfill their responsibilities and disclose high-quality information,and the comprehensiveness and standardization of information disclosure needs to be improved.As a representative and typical dairy product company,Bright Dairy has a considerable scale and a long history.The preparation and disclosure of social responsibility reports started early.It has disclosed social responsibility reports for 11 consecutive years,and has accumulated certain experience over the years.The status of corporate social responsibility It also attracts the attention of consumers.Therefore,choosing this topic to carry out optimization research on the social responsibility information disclosure of Bright Dairy is of great significance to the improvement of the situation of Chinese enterprises and related industries and the applied research in academia.The rich development of stakeholder theory provides an important basis for defining the object of corporate social responsibility and conducting a large number of subsequent studies.From the perspective of stakeholders,this paper takes the disclosure of social responsibility information of Bright Dairy as the research object,reveals its main disclosure contents by comparing the social responsibility reports of 2016-2020 vertically,sorts out the development process,and compares the social responsibility reports of other enterprises horizontally.Analyze its differences and deficiencies,and comprehensively and deeply search for information disclosure problems in Bright Dairy.Compared with other leading companies,Bright Dairy has outstanding problems and gaps in information disclosure awareness and level,mainly in the following areas: disconnect between social responsibility reports and annual reports,lack of completeness;repeated disclosure of relevant content,lack of readability;insufficient standardization of performance indicator information,lack of comparability;lack of clear information and commitment to food safety issues;selective disclosure,covering up and obscuring negative information.Insufficient corporate and stakeholder attention and an imperfect information disclosure system are the main reasons for the existence of its problems.In order to improve the level of Bright Dairy’s social responsibility report preparation,improve the quality of Bright Dairy’s information disclosure,optimize and improve Bright Dairy’s social responsibility information disclosure system,construct Bright Dairy’s social responsibility information index system and negative social responsibility information disclosure system based on stakeholders,establish a stakeholder communication and feedback mechanism,improve the corporate social responsibility information disclosure model,and propose safeguards.