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Research On Social Responsibility Information Disclosure Of Transportation Enterprises

Posted on:2022-07-08Degree:MasterType:Thesis
Country:ChinaCandidate:X X YiFull Text:PDF
GTID:2492306485469054Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In recent years,many social events have made people pay more and more attention to the social responsibility of enterprises.Although enterprises are economic organizations established for profit-making purposes,as the cell of economy,as an important part of society,their activities will have an impact on society.Therefore,enterprises should have social responsibility in their eyes and do their best to fulfill their obligations.But in the process of Chinese society development,there are many problems in the social transformation of various countries.It is one of the problems that enterprises ignore social responsibility.All kinds of stakeholders pay more and more attention to the social responsibility of enterprises.Transportation industry is a kind of service industry,and it has its own characteristics in fulfilling social responsibility.Shenzhen airport is one of the largest airports in China,with important geographical location and wide radiation area.It has long disclosed the performance of corporate social responsibility through annual report,and has been able to study its own corporate social responsibility report from 2019.It is of great significance to study the information disclosure status of Shenzhen airport,which is of great significance to the study of the same kind of problems in the whole transportation industry.This paper will analyze the "social responsibility" part of the 2015-2017 annual report of Shenzhen airport and its social responsibility report in 2018.Based on a variety of theories,this paper analyzes the status of the publication of social responsibility of Shenzhen airport from both positive and negative aspects.Then,this paper will explain the causes of the problem from multiple angles and in detail.Finally,according to the status quo and reasons analyzed before,the paper puts forward targeted improvement measures.This paper first expounds the research background and significance,combs the domestic and foreign literature,introduces the research ideas,methods and research contents of this paper;Then,based on the relevant concepts and theories of corporate social responsibility information and its disclosure,the paper compares the disclosure standards at home and abroad,and explains the quality evaluation system of social responsibility information disclosure,and takes the research basis as the fulcrum to prove the importance of the disclosure of social responsibility accounting information;Then,combining with the above theory,taking Shenzhen Airport as an example,the paper analyzes the disclosure of social responsibility information,and compares it with the social responsibility disclosure of Shanghai airport,and points out the characteristics of the disclosure of social responsibility information of Shenzhen airport;Then,the paper analyzes the problems of social responsibility information disclosure in Shenzhen airport and points out the reasons;Finally,the paper puts forward some suggestions for its disclosure,including internal optimization and external improvement strategies.
Keywords/Search Tags:corporate social responsibility, information disclosure, social responsibility accounting, transportation industry, stakeholder
PDF Full Text Request
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