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Research On The Quality Of Social Responsibility Information Disclosure Of Y Express Enterprise

Posted on:2024-07-23Degree:MasterType:Thesis
Country:ChinaCandidate:D D DuFull Text:PDF
GTID:2569307178499654Subject:Accounting
Abstract/Summary:PDF Full Text Request
The indispensable part of human life has become the operation of enterprises with the perpetual progression of global economic unification.The significance of corporate social responsibility has thus become ever more conspicuous.Exploring effective corporate social responsibility implementation plans,all over the world,a series of guidance documents have been created to achieve this goal.The livelihood of people is greatly impacted by the express delivery industry,and it is a major factor in the growth of national industries.However,a series of incidents related to the social responsibility of courier companies are also common,such as excessive packaging,personal safety issues for couriers,loss of couriers,violent sorting and delivery,etc.These issues raise doubts about whether courier companies have truly undertaken their social responsibilities.Transparency and openness in regards to social responsibility information can be an efficacious means for businesses to demonstrate their duties.However,in the express delivery industry,there are still significant shortcomings in this approach.Grasping the present state of affairs and the current issues of the caliber of data disclosure in the specified sector and corporate social responsibility is of utmost importance.Proposing pertinent solutions to enhance the quality of data disclosure.Enhancing the corporate image of express companies,fulfilling their social responsibilities,and fostering sustainable development of enterprises and industries-these are the two benefits of this.Through literature analysis,in this paper,the related studies on corporate social responsibility are summarized,and the theory of stakeholders,information asymmetry,and sustainable development are used as the theoretical foundation.Using the method of case study,Y Express Company was selected as the research object to analyze the current situation of social responsibility information disclosure in its own and its industry.The content analysis method and index method were used to establish a quality evaluation index system for social responsibility information disclosure.Through questionnaire survey and analytic hierarchy process,the index’s weight was ascertained.The social responsibility report of Y Express Company was analyzed,and it was found that the overall quality of its social responsibility information disclosure was not good.The main reason lies in the poor reliability and completeness of information disclosure,followed by poor comprehensibility,comparability,and substantiality.The reasons for the problems in the quality of social responsibility information disclosure of Y Express are summarized into three aspects,namely,lack of social responsibility management,insufficient collection of social responsibility information,and lack of authenticity assurance of information.Then,relevant optimization suggestions are proposed from three aspects:improving social responsibility management,improving the recording and use of social responsibility information,and improve the professional ability of report preparers.In addition,relevant safeguard measures are proposed from external industry policies and regulatory aspects to ensure the improvement of the quality of corporate social responsibility information disclosure by Y Express,including accelerating the formulation of industry disclosure standard documents,accelerating the establishment of a social responsibility information audit system,strengthening the formulation and implementation of rewards and punishment measures for corporate social responsibility information disclosure,and establishing a social responsibility information regulatory platform.
Keywords/Search Tags:Express enterprises, Social responsibility information disclosure, Quality evaluation, Quality optimization
PDF Full Text Request
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