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Factors Influencing China's Food Industry Social Responsibility Information Disclosure

Posted on:2015-02-20Degree:MasterType:Thesis
Country:ChinaCandidate:M T ZhouFull Text:PDF
GTID:2269330428970184Subject:Accounting
Abstract/Summary:PDF Full Text Request
With China’s rapid economic development, social progress, China in manyimportant areas have made a breakthrough, but economic development, seriousserious pollution of the natural environment, a serious waste of ecological resources,employees, consumers’ interests abuse, shoddy products emerging issues such asemerging companies can no longer have the sole objective pursuit of economicproduction and operation enterprises in the pursuit of profit maximization at the sametime, should actively create more social welfare to meet stakeholders requirements. Atthe same time, these problems have set off a wave of theorists explore and practice ofcorporate social responsibility. Currently the implementation of social responsibilityin the country in its infancy, has not yet formed a mandatory disclosure system,information disclosure awareness of corporate social responsibility is not strongHealthy development of relations across the food industry to develop livelihoodconstruction, especially in the continuous improvement of living standards of themoment, people are no longer stuck in the "eat and not eat," but rather focus on "goodfood." In recent years, China’s food safety problems were frequently exposed by themedia, the audience gradually from the perspective of corporate economicperformance concerns gradually came into the attention of corporate socialresponsibility. Building a socialist harmonious society is everyone’s responsibility, thefood industry as a member of society bear the obligations.This paper describes the measurement of form and scholars of corporate socialresponsibility disclosure of information about research problems, combined with theindustry characteristics of the food industry, suitable for the industry to develop asocial responsibility information disclosure content. Secondly, we selected theShanghai and Shenzhen listed companies61Foods from2008to2012a total of fiveyears of data as the study sample, through the use of SPSS, EVIWS and EXCELanalysis software to identify the food industry corporate social responsibilityinformation disclosure standards factors. Finally, the combination of theoretical andempirical research, made recommendations to improve the disclosure of informationon the social responsibility of the food industry, and pointed out the limitations andfuture prospects of this study...
Keywords/Search Tags:Food Industry, Social Responsibility Accounting, InformationDisclosure, Influencing Factors
PDF Full Text Request
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