Research On Quality Evaluation Of Social Responsibility Information Disclosure Based On Text Mining

Food safety and quality issues have always been a concern of society.In the report of the19 th National Congress of the Communist Party of China,the task of implementing a food safety strategy and establishing a modern governance system was clearly proposed.The key to achieving this goal is whether food enterprises can actively fulfill their social responsibilities,ensure the quality of life for consumers,and support the implementation of the food safety strategy.Against this background,actively disclosing social responsibility reports while fulfilling social responsibilities has become an important part of the modern corporate social responsibility concept.This practice not only demonstrates the company’s fulfillment of social responsibilities and effectiveness,but also helps to establish a good image and reputation for the company,enhance the trust and loyalty of consumers and investors,and promote continuous improvement within the company to enhance its level of social responsibility.Therefore,actively disclosing social responsibility reports has become an indispensable part of the corporate social responsibility process.However,due to the complexity of the content of corporate social responsibility information disclosure,how to accurately and comprehensively evaluate it has always been a focus of scholars and the industry.Text mining technology,as a tool that can extract valuable information from a large amount of text data,has been widely used in the quality evaluation of corporate social responsibility information disclosure.From the perspective of text mining technology,this article comprehensively describes the text features of corporate social responsibility information disclosure based on three aspects: text semantic network,text similarity,and text sentiment value.Using the literature review method,an evaluation index system was established,including six indicators: comprehensibility,disclosure completeness,content substantiveness,similarity comparability,sentiment balance,and reliability.The study then used the entropy method to determine the weights of each indicator and constructed a quality evaluation system for corporate social responsibility information disclosure based on text mining for food enterprises.Finally,Bright Dairy was selected as a case company,and the constructed evaluation system was used to compare and score the quality of the company’s social responsibility reports published between 2011 and 2021.Based on the above research,this article conducts an in-depth analysis of the social responsibility report quality score ranking results of Bright Dairy and proposes improvement suggestions for the evaluation results of the case company.Through a longitudinal comparison of the social responsibility reports of Bright Dairy Company,it is found that while the company has improved the quality of the reports year by year,its social responsibility scores have also continued to rise.However,there are still some issues that need to be addressed during the preparation of the report.Specifically,the key content disclosed in the report is not comprehensive enough to cover all important content and specific data in the industry.In addition,the report lacks the support of quantitative indicators,making the disclosed information lacking objectivity and comparability,making it difficult to accurately assess the company’s social responsibility performance.In addition,there is a certain asymmetry in the positive and negative information disclosed by Bright Dairy in the report,which may cause misunderstanding or negative impact on external stakeholders.In addition,the company lacks third-party verification,making the content of the report unreliable and authoritative.These issues need to be highly valued by relevant departments of the company,and effective measures should be taken to improve them,in order to improve the quality and credibility of the report and better reflect the company’s social responsibility performance.Bright Dairy Company can take the following measures to improve the quality of social responsibility information disclosure.First,the most important aspects of food safety for the food industry need to be disclosed qualitatively and quantitatively as the focus of disclosure.Secondly,more diverse ways can be adopted to disclose the company’s performance of responsibilities,not just through the annual social responsibility report,but through the company’s official self-media platform for more timely and efficient disclosure.Secondly,regarding the negative news of the company,Bright Dairy Company needs to disclose it truthfully and completely to improve the authenticity of the disclosed information.Finally,Bright Dairy Company can choose a third-party institution to verify its disclosed social responsibility information,further improving the reliability and authenticity of the disclosed information.It is hoped that this research can help Bright Dairy improve the level of social responsibility report preparation and information disclosure,and also provide reference for other enterprises in the food industry.