The Research On Corporate Social Responsibility

Corporate social responsibility and its information disclosure have always been the focus of common concern from all walks of life.The prosperity of social networks in the era of digital economy has provided new opportunities for corporate social responsibility information disclosure.This study selected a total of 2,500 articles published by WeChat official account opened by 66 listed companies in the domestic pharmaceutical industry between July and August 2017,using the method of empirical research,and based on the dimensions of disclosure to study WeChat official account for CSR disclosure,explore the impact of content features and presentation on user interaction behavior.According to statistics,only 37%of listed companies in the pharmaceutical industry have opened the WeChat official account.Compared with listed companies that are more willing to publish marketing content,WeChat users prefer the "altru" ones of corporate social responsibility articles.In the various types of corporate social responsibility articles released by Wechat official account,the content related to investors have the highest average reading and like.The empirical test found that there is a significant positive correlation between the amount of users' like for this type of content and the increase in corporate social responsibility scores.The thesis conducted an initial study on the disclosure of corporate social responsibility information by WeChat official account.Proposed the operational strategy of the listed company WeChat official account.At the same time,the supervision of information disclosure by listed companies in government departments also has implications.