Research On The Construction Of Guidelines For The Compilation Of Corporate Social Responsibility Reports By Domestic Publishing Enterprises

As the economy and society continue to develop,enterprises are becoming increasingly important participants in national affairs.Enterprises need to regularly communicate with stakeholders who are concerned about their development through various means;stakeholders also need to understand information about enterprise development and social responsibility performance in order to make decisions after being informed.One way for enterprises and stakeholders to communicate is through the publication of corporate social responsibility reports.After state-owned cultural units transformed into enterprises,China’s publishing enterprises have modern corporate characteristics,with complete governance structures,clear strategic goals,and a fiercely competitive market environment.As a major participant in the cultural market,publishing enterprises must actively fulfill their social responsibilities while pursuing economic benefits and express their performance information in the form of corporate social responsibility reports.However,compared to other industries,there is a significant gap in social responsibility information disclosure for Chinese publishing enterprises based on the currently retrievable social responsibility reports.Since publishing enterprises do not have specific guidelines to follow when preparing reports,there are many problems in terms of content,form,and standardization in published reports,and responsibility information disclosure is still in its infancy.Therefore,constructing a domestic publishing enterprise social responsibility report preparation guideline is of great significance for promoting Chinese publishing enterprises’ better fulfillment of social responsibilities,stimulating the enthusiasm to publish social responsibility reports,and improving the quality of social responsibility reports.Usually,enterprises publish social responsibility reports for the previous year during the current year.Based on stakeholder theory,this article first comprehensively and systematically sorts out the current situation of social responsibility report preparation for Chinese publishing enterprises.Based on this,according to social responsibility reports and relevant guidance documents in the publishing industry,content analysis of the 2021 publishing enterprise social responsibility report was conducted through software mining of high-frequency words and sample coding methods,and content indicators that conform to the characteristics of the publishing industry were extracted.Secondly,expert consultation questionnaires were distributed to publishing enterprise leaders,social responsibility experts,and publishing professional university teachers to confirm and optimize the indicators obtained in the content analysis method.Based on the questionnaires and literature,a publishing enterprise social responsibility report preparation guideline was obtained.Finally,specific suggestions for ensuring the application of the domestic publishing enterprise social responsibility report preparation guideline were proposed at the government,industry,and enterprise levels.Publishing enterprises are processors and disseminators of knowledge and information,and they bear special social responsibilities in promoting and practicing the core socialist values,maintaining national ideological security and cultural security,and other aspects.Regular,timely,and accurate preparation of social responsibility reports is also an expression of enterprise social responsibility.Although the state has not yet mandatory requirements,guiding documents have been issued to promote publishing enterprises to prepare and publish social responsibility reports.Therefore,it is urgent and necessary to construct a social responsibility report preparation guideline that has the characteristics of China’s publishing industry,whether it is the current demand for improving the quality of report preparation in publishing enterprises or the policy requirements for publishing enterprises to regularly publish social responsibility reports.This article constructs a publishing enterprise social responsibility report preparation guideline from the perspectives of preparation elements,preparation process,preparation principles,preparation framework,and preparation content,and hopes to contribute to promoting high-quality and sustainable development of publishing enterprises.