Research On Corporate Social Responsibility Information Disclosure Of Our Food Companies

With the deepening reform and opening up, China’s economy has achieved many breakthroughs, but compared with western developed countries, there are still many problems in China’s economic operation mode. In recent years, the food safety incidents frequent outbreaks, it includes "poisonous rice", "poison bean sprouts", "Mc Donald’s bread with the sole ingredient", which makes consumers concern about the quality and safe of food, and at the same time it also makes the public to pay more attention to whether enterprises bear the social responsibility. The scientific and reasonable mechanism of the disclosure of corporate social responsibility information plays an important role in the healthy development of enterprises, so the problem needs to be solved.Research on these problems, enterprises of our country has just started, which is still in the initial stage,not only in the aspect of theoretical research remains to be perfect, but also in practice there are still many problems need to be solved. With the promotion of corporate social responsibility information has been paid more and more attention, some enterprises through annual report or independent enterprises to release the information of social responsibility announced they bear the responsibility and contribution, hope that through these information disclosure of social responsibility to win the favor of consumers, to attract more people and to increase the enterprise’s the rate of market share. In this way, the enterprise social responsibility information published in time will tend to release the good news, and hide some of the negative news which is not conducive to business, this will allow stakeholders concerned about these reports can not get real and effective information, and can not understand the real situation of enterprises.So the study of this problem, the sustainable development of enterprises in our country not only has important theoretical significance but also has very important practical significance.This paper begins with a review of the information disclosure of corporate social responsibility research background and research significance, it summaries the research results the both China’s scholars and abroad in recent years,it introduces the concept of corporate social responsibility and, and analysis of the stakeholder theory, sustainable development theory and asymmetric information theory point. Think of our corporate social responsibility information disclosure of the content should include the shareholdersand creditors responsibility, environmental protection and sustainable development of social responsibility,the responsibility of the supplier and the customer and the enterprise responsibility four aspects. This paper take food processing enterprises as a case, analyses the enterprise continuous four annual social responsibility report, points out that these disclosures are not intuitive, disclosure of the contents of disclosure content authenticity to be verified, disclosure of the contents of its problems, analyze the causes of these problems and points out the corresponding countermeasures. The food safety problem of enterprise S specification special mention from the procurement of raw materials, food processing, finished product storage, product recall four aspects to strengthen the disclosure of the contents. According to the proposed some suggestions on the present situation of food enterprises in information disclosure of our country, think that should strengthen the study of the theory, improve laws and regulations, strengthen the social responsibility information disclosure supervision to perfect the related content of social responsibility information disclosure in China in four aspects. In the end of the paper points out that the food problem is serious, not only with the daily life and in international trade has gradually attracted attention, so it needs to attract attention of all the members of the society.