Research On Social Responsibility Information Disclosure Of Listed Airline Companies

Since the reform and opening up,China has developed at an extremely high speed,and made remarkable achievements.Behind the economic prosperity,the development mode in which Chinese enterprises have been one-sidedly focused on economic growth and disregarded social and public interests has also buried hidden dangers.In recent years,serious accidents such as environmental pollution,drug safety,safe production occurred frequently.Corporate social responsibility(CSR)has been widely concerned and become a hot issue.As an important and fundamental industry,the aviation industry has an important influence on society and the environment.With plane becoming one of the main means of transportation in China,the aviation industry plays an irreplaceable role in promoting international communication,emergency rescue,disaster relief and other public services.At the same time,the aviation industry is also an industry of high-risk.War,terrorist incidents,epidemic diseases and so on will have a material impact to it,let alone plane crash.In addition,the aviation industry has the characteristics of high energy consumption and pollution,which has a huge impact on the environment.From this point of view,the issue of social responsibility in the aviation industry deserves attention and discussion.At present,there is no shortage of CSR information disclosure researches,but few researches on aviation industry,and fewer case studies.Therefore,of this paper has certain research value.This thesis is divided into six main parts:The first chapter is an introduction.This part introduces the research background and significance,the framework of the paper,the research methods used,and the contribution and shortcomings of this paper.The second chapter is a literature review.This chapter reviews research about CSR and CSR information disclosure,and summarizes the current situation of CSR information disclosure in China.The third chapter is the theoretical basis.This chapter introduces four related economic theories,triple bottom line theory,stakeholder theory,information asymmetry theory and impression management theory.The fourth chapter introduces the status quo of CSR information disclosure in aviation industry.Firstly,the characteristics and social responsibilities of China's aviation industry are briefly introduced,and then the general situation of CSR information disclosure of listed airlines is analyzed from two aspects,the form and quantity of disclosure and the continuity of disclosure.Finally,the CSR reports disclosed by listed airlines from 2013 to 2017 are selected,and the length,structure,compilation basis and reliability of CSR report are analyzed.The fifth chapter is the case analysis.Firstly,it analyzes the quantity,form,structure and content of Southern Aviation CSR information disclosure,and then probes into it from four angles of reliability,comparability,objectivity and readability respectively.Then the advantages and problems of Southern Aviation CSR information disclosure are evaluated.The existing problems can be summed up as selective information disclosure,lack of reliability,lack of objectivity and deficiency of comparability.Finally,it analyzes the main reasons leading to the problems,mainly the imperfect policy guidance,the need to maintain the company's image and the insufficient external supervision.The sixth chapter is the research conclusion and suggestion.This chapter summarizes the previous case analysis.Then according to the disclosure problems and their reasons,it proposes some suggestions to improve the CSR information disclosure of airlines,including improving regulations and policy guidelines,strengthening social responsibility reporting and giving full play to the power of external oversight and improving disclosure and enriching forms of disclosure.This thesis has made some contributions.First,it extends the existing research scope and makes a beneficial attempt to supplement the existing research insufficiency.Second,it uses case study method to analyze qualitative information,and provides a different way of thinking for the aviation industry CSR information disclosure optimization.