Research On The Optimization Of Social Responsibility Information Disclosure Of Listed Companies In The Textile Industry

With the development of the economy,people’s lives are becoming more prosperous,and the focus on enterprises are no longer limited to the single matter of profit creation.The attention of social issues such as energy saving,environmental protection,and compliance management continues to increase;The development of technology and the emergence of various new media have objectively led to more and more social problems of enterprises exposed.For these two reasons,the research on corporate social responsibility information disclosure has become one of the key research areas in recent years.As an important component of people’s life,the textile industry is a part of my country’s national economy that cannot be ignored.Because of its labor-intensive,high-pollution,high-energy consumption,and obvious brand effects,the performance and disclosure of social responsibilities has also been increasingly affected by all sectors of society.Therefore,taking listed companies in the textile industry as the research object has its theoretical and practical significance.This thesis learns the current scholar’s research on the current situation,influencing factors,form and content,effect of corporate social responsibility information disclosure.Under the guidance of triple bottom line theory,"pyramid model" theory,stakeholder theory and signaling theory,with reference to the current mainstream standards which are for evaluating corporate social responsibility reports and the Basic Framework of China Corporate Social Responsibility Report Compilation Guidelines CASS-CSR4.0,this thesis makes descriptive statistical analysis of the form and content of social responsibility information disclosure in the textile industry,finds out problems that exist:weak disclosure initiative,random disclosure methods,lacking diverse forms of expression,these are formal issues;and these are of content problems:insufficient breadth and depth of content,obvious traces of selective disclosure,lack of substantive content and little quantitative information,low content credibility,lacking combination with the characteristics of the industry,too many compilation basis.Last but not least,in response to the above shortages,the reasons are analyzed at the system level,industry and enterprise level,and others.Meanwhile corresponding improvement suggestions are given considering the textile industrial characteristics.By researching how to improve the social responsibility information disclosure of listed companies in the textile industry,this thesis hopes that companies in the industry can improve their enthusiasm for fulfilling social responsibilities and information disclosure,and hope that the research results of this thesis can provide some inspiration and reference for them.