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"Internet +" Strategy And Corporate Social Responsibility Information Disclosure

Posted on:2019-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:S M SunFull Text:PDF
GTID:2359330542481580Subject:Accounting
Abstract/Summary:PDF Full Text Request
According to the theory of stakeholder governance in the field of corporate governance,stakeholders can influence the behavioral decisions of the organization,so the decision-making needs to be taken irnto account.Different stakeholders have different expectations about the business behavior and results of the business.Once the business decision-making behavior and the results do not meet the expected standards of the stakeholders,the legal status of the enterprise and the sustainable development will be challenged.Corporate traditional stakeholder are investors and creditors,the main strategy adopted by enterprises is to regularly publish financial reports to meet the information needs of investors and creditors.Based on the concept of sustainable development,corporate environmental protection,employee rights protection and other acts are increasingly concerned by the community,so enterprises regularly publish social responsibility report,disclosure of corporate social responsibility information to meet the social needs of enterprises related to information.Previous studies have shown that corporate social responsibility information disclosure has had important economic consequences:social responsibility information disclosure has had a significant impact on corporate finance costs(Richardson et al.,2001;Goss et al.2011),Corporate Value(Cornell,Shapiro,1987).Since corporate disclosure of social responsibility information is important,how should companies disclose social responsibility information,the disclosure of the number and focus is what?The existing studies analyzes the motivation of social responsibility information disclosure,and found that corporate governance,ownership structure,regulatory pressure and other factors will significantly affect the disclosure of social responsibility information,but the existing literature does not disclose how corporate social responsibility information and disclosure of the focus Discussion.In this paper,the disclosure of social responsibility information is the company's information disclosure behavior,should be subordinate to the company's strategic arrangements.This article takes TCL as an example to discuss the influence of TCL's Internet strategy on its social responsibility information disclosure.TCL Internet strategy is the focus of service reengineering TCL,the core is to obtain and maintain a large active users,so the user has become the core of the enterprise stakeholders.In the study of the impact of consumer spending,we can see that the reputation of the enterprise,image,product quality,service,etc.are the factors that affect the user to make a purchase decision.Therefore,the disclosure of corporate reputation,image,quality and service has become the focus of social responsibility information disclosure.This paper shows that,after adopting the "Internet +" strategy,the content and quality of social responsibility information have been improved remarkably,and the social responsibility information disclosure of user dimension has been improved remarkably.The above TCL social responsibility report disclosure of information changes also makes the enterprise customer satisfaction continues to rise,the rapid increase in the number of active users,the implementation of TCL"Internet +" strategy has a positive role in promoting the reverse.This paper has an important reference value for the traditional theory and practice of "Internet +" strategic transformation.The theoretical significance of this paper is to explore the impact of the implementation of the "Internet +",strategy and social responsibility information disclosure mechanism,enrich the existing theoretical framework.The impact of the introduction of the "Internet +" strategy ?users? social responsibility information disclosure ? effect "path,can help guide the traditional enterprises in the implementation of' Internet + "strategic transformation of how to change through the disclosure of social responsibility information,Promote the implementation of the strategy.
Keywords/Search Tags:"Internet +" strategy, corporate social responsibility information disclosure, stakeholders
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