The Corporate-Social-Responsibility Information Disclosure Study Of The Listed Company From Food&Beverage Industry

Nowdays,social contradictions are increasingly prominent as the current social and economic developing.More stakeholders require companies to disclose more information about social responsibility.As the special carrier of corporate social responsibility information disclosure,Corporate social responsibility report can reflect social responsibility performance of corporatecomprehensivly.It can also help to evaluate the value of corporation copprehensivly.As different industries have great differences in social responsibility performance and practice performance,Its necessary to combining industry characteristics when analyzing social responsibility reportsIn order to understand the performance and disclosure of social responsibility in the industry.Then it puts forward some pertinent Suggestions to improve the practice level of social responsibility in the industry.Foreign research on the disclosure of social responsibility information has been well established,but the research in this field of our country is still lagging behind.In recent years,people's material living standards have been greatly improved,and people pay more and more attention to food health and safety.From Sudan red additives to the food several years ago,and into the recent Japanese radiation area food Into the domestic,the events exposure severely impediment the development of food and beverage industry,of the various stakeholders,including consumers began to lose faith in the food industry gradually,and began to call for the responsibility of the enterprise value and the safety of the food raw material.However,China's current theoretical research on social responsibility accounting and the system are not perfect.The disclosure of social responsibility accounting information in food and beverage industry can not satisfied the expectation of stakeholders.Based on the recently frequent food safety problems as the breakthrough point,analyzing the present situation and problems of social responsibility information disclosure,Using annual data of 2013-2017,put forward possible factors influencing the social responsibility information disclosure status quo of predecessors' research involves less related hypothesis.In this paper,CSR is the dependent variable of CSR information disclosure level,and the scale of the company,the government supervision and the interest of relevant stakeholders are used as the control variables.With company performance,financial risk and ownership structure as independent variables.Based on this,a multiple regression model is constructed to influence the level of social responsibility information disclosure of listed companies.Then,descriptive statistical analysis,multiple regression analysis and empirical test were carried out.Through empirical analysis,the conclusions are as follows:(1)the profitability of listed food and beverage companies is positively correlated with the level of social responsibility accounting information disclosure.(2)the corporate financial risk of listed food and beverage companies is negatively correlated with the level of social responsibility accounting information disclosure.(3)ownership structure has no significant impact on the level of disclosure of social responsibility information of food and beverage listed companies.