WH Chemical Company Social Responsibility Information Disclosure Research

As a pillar industry of national economy,chemical industry is closely related to our clothing,food,housing and transportation.Chemical industry also has the characteristics of high risk,high pollution and high energy consumption.How to fulfill social responsibility and realize sustainable development is a "required course" for chemical industry.The implementation of corporate social responsibility is usually displayed in the corporate social responsibility information disclosure,at present,our country compulsory disclosure of social responsibility information on the specific enterprise requirements,other companies are voluntary disclosure,but in China there is almost no specific mandatory requirements for social responsibility information disclosure content,so the disclosure of the content and quality is uneven.This thesis refers to the framework of GRI Standards and takes LG chemical(China),Dow chemical,Chem China and YYTH for comparison.It discusses the information disclosure of WH chemical social responsibility and analyzes the reason of these problems.It bases on the experience of the comparison for the information disclosure of WH chemical social responsibility to suggest improvement.This thesis is divided into the following six parts:The first part is the introduction,which explains the research background and significance,research content and method,domestic and foreign research review,innovation and deficiency,and related concept definition and description.The second part introduces the related concepts of social responsibility and the theoretical basis of social responsibility information disclosure.The third part first analyzes the information disclosure of the chemical industry of WH Chemical—the chemical industry,and then conducts an overall analysis based on the release of WH Chemical’s 2013-2018 social responsibility report.For analysis,select domestic and foreign companies in the same industry and WH Chemical for horizontal comparison analysis.The fourth part focuses on the analysis of WH chemical company’s social responsibility information disclosure problems:incomplete report preparation,poor information timeliness and inadequate disclosure.The fifth part is based on finding the reason to put forward corresponding recommendations.The sixth part is conclusion and prospect.This thesis mainly adopts the case study method,combined with comparative analysis methods and other research methods for case analysis.The innovation lies in the targeted study of the chemical industry.According to international guidelines,the horizontal and vertical analysis of the overall social responsibility information disclosure of China’s chemical companies is pointed out.What should be improved in China’s chemical companies to provide reference and reference for other chemical companies.