Research On The Corporate Social Responsibility Disclosure Of Electronic Information Enterprises

Nowadays,the electronic information industry has shown a prominent leading,basic and strategic role in the social and economic development.It has become an important force to promote the deep integration of industrialization and informatization,and has triggered fierce international competition.With the electronic information industry becoming an important part of industrial transformation and scientific and technological revolution,the innovation of electronic information products and services is also diversified.5g,cloud computing,big data,artificial intelligence,Internet of things and other new technologies emerge in endlessly,which have a profound impact on people's production and life style.At the same time,data security,environmental protection,privacy security,energy conservation and emission reduction and other new issues have gradually become the focus of the society,which makes the social responsibility risk in the operation process of electronic information enterprises concerned.In today's society,for enterprises to enhance soft power,internationalization,transformation and upgrading of electronic information industry,high-quality development and the construction of network power and manufacturing power in the new era,the construction of social responsibility is very important.In this paper,the connotation of CSR of electronic information enterprise is discussed first of all based on the stakeholder theory,the corporate civic duty,the sustainable development of ecology,economy and society,and the competitive ability of modern enterprises,referring to related literature on CSR and its information disclosure.Second,based on the industry classification of listed companies by the China Securities Regulatory Commission(CSRC),computer,communications and other electronic equipment manufacturing listed companies in the A-share market of Shanghai and Shenzhen stock markets are selected as the research objects,and their CSR report published on www.cninfo.com.are selected as the samples,a total of 134 CSR reports from 2014 to 2018 collected,and a statistical analysis of the number,length,voluntariness and continuity of these CSR reports were conducted.Then with the qualitative analysis of samples,through the analysis software to extract the keywords information,combined with the Grounded Theory coding technology,with reference to existing international and national guidelines on social responsibility and reporting,an evaluation index system is constructed,including seven dimensions: CSR governance mechanism,technology development responsibility,people-oriented management responsibility,product and service responsibility,market regulation responsibility,social contribution responsibility and environmental protection responsibility.On this basis the 134 CSR reports from 2014 to 2018 were scored and some problems in the CSR disclosure in electronic information industry were proposed.Fourth,using the method of theoretical analysis and empirical test,from the level of corporate profits,ownership structure and CEO personality aspects,the motivation of social responsibility information disclosure of electronic information enterprises in China is studied.It is concluded that the CSR report information quality is negatively related to the level of profitability,scale of board of directors,CEO age,while the quality of CSR report information and state-owned enterprises,equity concentration,CEO of the education level,the company size,and financial leverage are significantly positive correlation.Finally,the author scores and analyzes the social responsibility report of the company he works for,and puts forward some suggestions for improving the information disclosure in the electronic information industry.