Food Corporate Social Responsibility Information Disclosure Research

With the continuous development of market economy, the company as the main body of economic development and the social responsibility is growing, companies should fulfill social responsibility concept has become a consensus in the pursuit of their own economic interests. However, malignant events of China food industry due to the lack of social responsibility by constantly, especially food safety events emerge in an endless stream of constantly shake public confidence in the industry. Food enterprises related to the people’s livelihood, the corporate social responsibility is not only related to public health, but also the relationship between the success or failure of the enterprise, therefore, has a certain practical significance to study the social responsibility of food enterprises. In this paper, the main problems of the disclosure of social responsibility of food enterprises from the information of the food industry in recent years, the listing Corporation social responsibility information disclosure, to explore the driving factors influence the level of information disclosure, in order to improve the level of disclosure and the food industry to promote food enterprise social responsibility to fulfill the corresponding.First of all, this article from the two aspects of the disclosure content and disclosure mode of the relevant literature at home and abroad are reviewed, and the characteristics of the company, from the three aspects of corporate governance, external factors, review of corporate social responsibility information disclosure influence factors, on the base of the research direction of this paper.Secondly, based on the theory of corporate social responsibility information disclosure review, on the basis of the interpretation of the theory of corporate social responsibility information disclosure behavior, combined with existing research results and analysis of the motivation theory of corporate social responsibility disclosure, it proposed the hypothesis.Third, through the comparison of the social responsibility information disclosure standards, methods, index of China’s food industry listing Corporation social responsibility information disclosure; in the analysis of the food corporate social responsibility information disclosure content and on the basis of literature review of the previous theory, put forward system and evaluation of the corporate social responsibility information disclosure standards.Again, the main use of the index system presented in this paper, the evaluation of corporate social responsibility information disclosure of China’s food industry listing Corporation 2011-2013 year. The study found that corporate social responsibility disclosure standards continue to improve, but the overall disclosure level is low; the amount of disclosure of information of each project is not balanced; the disclosure of the relationship between suppliers and distributors project level is low; the disclosure form is single, and is difficult to obtain information of users; lag of corporate social responsibility information disclosure of the development of the food industry.Then, from the three aspects related to the interests of information demand, government regulation, market mechanisms, to study the driving force of corporate social responsibility information disclosure external. The empirical results show that from the shareholder information needs more pressure, the higher the quality of information disclosure of social responsibility information needs; creditors had no significant effect on the level of information disclosure, and the nature of the ultimate controller of the information needs and information disclosure level has a significant impact, compared to non state-owned holding company, state-owned holding company, listing Corporation debt constraints on the impact of corporate social the information disclosure of CSR positively influence is weak; from the demand of consumer information has a positive effect on the level of disclosure, but not significant; government regulation and market forces is an important driving force to promote the disclosure level, and relative to the market mechanism, government regulation has a greater effect on the improvement of the quality of disclosure.Finally, according to the food industry listing Corporation social responsibility information disclosure problems put forward policy suggestions, hoping to provide some reference for the improvement of food corporate social responsibility information disclosure level.