Research On Social Responsibility Accounting Information Disclosure Of Food Listed Companies In China

With the rapid development of society,people’s living standards are getting higher and higher,and the requirements for the quality of life are getting higher and higher,and the quality of food is an important factor to ensure the quality of life.Therefore,society pays more and more attention to the quality and safety of food,and whenever there is a food quality problem,it will cause social anxiety.In China,the research on information disclosure of social responsibility accounting has just begun.At present,the understanding of stakeholders and business operators is still very low,and the country does not have a relatively sound policy system,and there is no mandatory information disclosure for enterprises.Before carrying out this work,we first sort out the basic connotations of China’s corporate social responsibility,social responsibility information disclosure and social responsibility report,and then take the Guide to Sustainable Development Report and the Guide to China’s Corporate Social Responsibility Report as the main contents to provide theoretical basis for China’s corporate social responsibility information disclosure.On this basis,combined with the relevant research results at home and abroad,this paper puts forward the goal orientation and goal orientation of building China’s food companies.By using the statistical analysis method,this paper makes a comprehensive analysis of the social responsibility reports published by the second listed food companies,which are classified as food processing and snacks from 2017 to 2021,and makes a comprehensive understanding of the number,compilation basis,disclosure mode and disclosure content of the social responsibility reports published by 44 listed food companies in the past five years.At the same time,qiaqia food is selected as the case study object,and the corporate social obligations of qiaqia Group are comprehensively explained in this paper.This paper combs and studies nine independent social responsibility reports of qiaqia Group in 2012-2021.The results show that the social responsibility information disclosure of qiaqia Group mainly has the following problems:(1)The disclosure information is too single;(2)Lack of industry characteristic indicators;(3)The disclosure of consumers’ rights and interests is less;(4)The disclosure information is seriously whitewashed and the disclosure is not comprehensive;(5)The disclosure content lacks data support;(6)Repeated disclosure of relevant information;(7)The report structure is unreasonable and there is no uniform standard;(8)The effectiveness of social responsibility information disclosure management is insufficient.At the same time,this paper gives the following countermeasures to the above problems:(1)to improve the awareness of information disclosure of social responsibility of all employees in the company;(2)Establish a leading group for corporate social responsibility information disclosure and strengthen staff training;(3)Taking the grain quality as the center,constructing the information disclosure system of grain quality safety;(4)Reduce the information disclosure expenses of enterprises by using technologies such as big data and ERP;(5)standardize the company’s information disclosure;(6)Take various forms of publicity and strengthen communication..Therefore,this paper discusses the work done by qiaqia Group in this regard,in order to play a certain reference role for the development of major domestic catering enterprises in this regard.