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Research On Social Responsibility Information Disclosure Of Dairy Industry

Posted on:2024-08-04Degree:MasterType:Thesis
Country:ChinaCandidate:A N MaFull Text:PDF
GTID:2569307136497834Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of my country’s economy,the domestic market environment is gradually maturing,and the country and society have higher and higher requirements for enterprises.Enterprises not only need to pay attention to their own financial indicators such as operating capabilities and solvency,but also need to pay attention to non-profits such as corporate social responsibility.The construction of financial indicators can gain a competitive advantage in the increasingly fierce market competition.The social responsibility of the dairy industry in the food production industry is related to the health and safety of everyone.Improving the safety and quality of dairy food has always been the appeal of the Chinese people.However,incidents of lack of social responsibility such as food safety accidents in the dairy industry have emerged one after another,resulting in very fragile confidence of consumers and investors in China’s dairy industry.Therefore,for enterprises in China’s dairy industry,actively fulfilling social responsibilities and timely and effectively disclosing social responsibility information is an important way to rebuild consumer confidence,improve corporate trust,and improve corporate image.This paper takes Bright Dairy,a listed company in China’s dairy industry,and the entire dairy industry as the research object,uses literature analysis,content analysis,and case analysis to analyze the overall situation of China’s dairy industry’s social responsibility information disclosure,and draws a conclusion.At present,there are social responsibility information disclosure problems such as incomplete information disclosure content,insufficient negative information disclosure,lack of social responsibility performance indicators,insufficient timeliness of information disclosure,and lack of third-party verification of social responsibility reports.At the same time,taking Bright Dairy as the case study object,it is found that Bright Dairy has many advantages in the disclosure of social responsibility information,such as diversified disclosure modes,standardized social responsibility reports,high degree of information quantification,and strong timeliness of information disclosure.Then,combined with the development history of Bright Dairy’s social responsibility information disclosure,it analyzes how Bright Dairy improves the quality of social responsibility information disclosure from internal factors and external factors,and accordingly puts forward suggestions for improving the information disclosure of social responsibility in China’s dairy industry: dairy products Enterprises should raise awareness of social responsibility information disclosure,diversify information disclosure models,and enhance social responsibility information management capabilities;governments and regulatory agencies should increase the compulsion to disclose social responsibility information and improve corporate social responsibility information disclosure systems;other stakeholders should improve Pay attention to corporate social responsibility information and actively participate in corporate social responsibility interactions,in order to provide a reference for improving the level of social responsibility information disclosure in China’s dairy industry.
Keywords/Search Tags:corporate social responsibility disclosure, content analysis, dairy industry, Bright Dairy
PDF Full Text Request
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