| "Revitalization of the countryside" is another major crystallization of the party and the people’s exploration.The smooth implementation of the "rural revitalization" strategy is inseparable from the economic entity-the company’s active participation,which in turn is based on listed companies.Listed companies play an irreplaceable role in the implementation of the “Rural Revitalization” strategy due to their economic and resource advantages.This requires them to pay more attention to and fulfill their social responsibilities while fulfilling their economic responsibilities,so that communication and supervision between enterprises and society is indispensable.Stakeholders can achieve a certain degree of communication and communication with listed companies through social responsibility information,and at the same time,they can supervise the behavior of listed companies and then protect their own interests.The extent and effectiveness of communication and supervision largely depends on the level of disclosure information.To this end,what are the relevant factors of the disclosure level of social responsibility information of agricultural listed companies?What effective measures can be taken to improve the level of disclosure of social responsibility information through these factors is of great practical significance.This paper has the following important components: The first part introduces the principal-agent theory,stakeholder theory and organizational legalization theory.The above three theories are the theoretical support for the research in this paper.The second part,this article briefly explains what is What are the corporate and corporate goals?Then,the definition of corporate social responsibility is also discussed.At the same time,the six indicators of corporate social responsibility information disclosure are discussed.In the third part,the research hypothesis of this paper is proposed and analyzed.This paper takes social responsibility information disclosure as the research object,takes the agricultural listed company annual report as the data collection object,carefully studies the content of the annual report and strictly scores it as a measure of social responsibility information disclosure level;the fourth part,through analysis According to the scoring data,this paper makes a detailed discussion on the status quo of social responsibility information disclosure of research samples,and uses multiple regression methods to explore the factors affecting the social responsibility information of agricultural listed companies.Based on the results of multiple regression analysis,the paper puts forward corresponding suggestions on how to improve the disclosure of social responsibility information of agricultural listed companies.The results of this paper show that,as a whole,the disclosure of social responsibility information of agricultural listed companies still has a lot of room for improvement.From 2013 to 2017,the number of agricultural listed companies that independently disclosed social responsibility reports has increased year by year.However,its share in the overall number is still small.There is a part of social responsibility information that needs to be searched in different locations in the agricultural listed company’s annual report.First of all,in a better market competition environment,the company has more willingness to publish social responsibility information.Secondly,the size of listed companies is an important guarantee for enterprises to fulfill their social responsibilities,and is also an important cornerstone for promoting the continuous improvement of information disclosure;again,company performance The Company’s age and agricultural subsidy rate are negatively related to the level of social responsibility information disclosure.Finally,this paper finds that the religious influence has a certain impetus to the improvement of social listed information disclosure of agricultural listed companies. |
