| In an increasingly competitive and highly globalized world economic system,the expectations of enterprises are increasing.Enterprises are not only a profit organization,but also a social unit that needs to bear the responsibility.The problem of corporate social responsibility is related to the implementation of sustainable development strategy,and sustainable development is an important goal of China’s economic construction.Therefore,the enterprises,the government and the public have paid more attention to the corporate social responsibility,and the disclosure of social responsibility information will be the best way for us to solve this problem.As the public concern and demand more and more attention to the social responsibility of enterprises,taking the initiative to bear social responsibility and actively disclosing relevant information will become a new source of enterprise competitiveness.The research object of this paper has its own particularity.Liquor not only represents Chinese traditional culture,its product quality is more directly related to the health of consumers and life safety,but in recent years,the quality of liquor products is not optimistic.Therefore,this paper selects liquor listed companies as the research object,using the stakeholder theory,principal-agent theory,signal transmission theory and legitimacy theory,using the combination of normative and empirical research methods to analyze the status of social responsibility information disclosure of liquor listed companies and its influencing factors,and find the enterprise rules.The model,profitability and monopoly ratio are related to the information disclosure of social responsibility.The debt capability and the nature of equity are not closely related to the disclosure of social responsibility information.At the same time,some suggestions are put forward to promote the sustainable development of liquor listed enterprises.The main contributions of this paper are as follows:(1)taking Chinese liquor listed companies as an example,this paper studies the disclosure of social responsibility information of listed companies and closely matches the important industries of the national economy and the people’s livelihood.From the two angles of status and development,and two dimensions of industry and individual,the present situation and lack of information disclosure of social responsibility in this industry are summarized.(2)conclusions and recommendations can provide a basis for policy makers and regulators to formulate relevant policies. |
