Research On The Influencing Factors Of Information Disclosure Of Chinese Agri-food Processing Enterprises Based On Social Responsibility Perspective

The food industry is inseparable from human life,and the development of emerging industries has failed to shake up the status of the largest manufacturing industry in the food industry.Its development momentum is good.However,in recent years,food safety incidents have occurred frequently,and consumers' lack of trust in food industry companies has hindered the rapid development of the food industry.The agricultural and non-staple food industry is also the largest industry in the food category.Therefore,the agricultural and non-staple food enterprises will develop more quickly and efficiently under the background of the rural revitalization strategy.This will not only theoretically enrich the industry's disclosure of social responsibility information.It can also provide guidance for the actual operation of China's agricultural and non-staple food processing enterprises' social responsibility information disclosure,and it can also provide reference for the strategic development of China's food industry.This article uses the literature research method,theoretical analysis method,and empirical analysis method to put forward research hypotheses based on the predecessors' research on related literature on social responsibility,and select 31 listed agricultural and non-staple food processing companies as research objects.The index method calculates the social responsibility information disclosure index of the sample companies as a dependent variable,and uses the indicators in the hypothesis as independent variables,through descriptive statistical analysis,differential analysis,correlation analysis,and multiple regression analysis.The empirical results show that the disclosure of social responsibility information of agro-food processing enterprises in China is still in its infancy,and the disclosure of environmental information is seriously insufficient.The disclosure of social responsibility information of agricultural and non-staple food processing enterprises in China is closely related to enterprise characteristic factors,enterprise economic motivation factors and enterprise governance environment factors,but the correlation with internal governance structure factors is not obvious,which is manifested as financial lever ratio,media exposure,shareholder profitability,The scale of the Board of Supervisors and all the environmental indicators of corporate governance are closely related to the disclosure of social responsibility information of agro-food processing enterprises.Based on the perspective of social responsibility,this paper studies and distinguishes the factors influencing the information disclosure of agro-non-staple food processing enterprises,in order to put forward some suggestions and opinions on the development of agro-food processing enterprises.