Research on social responsibility information disclosure of listed companies in feed industry ——Statistical analysis based on social responsibility reports
Abstract
2021 as the research object, and comprehensively analyzes the disclosure status from the aspects of the frequency of report releases, the
basis of compilation, the length and content, and the disclosure of relevant industry standards. The study found that the current A-share feed
industry listed companies have made significant progress in social responsibility information disclosure, the disclosure content is more comprehensive, in line with the relevant standards, the overall disclosure situation is better, but there is still a requirement for further optimization
and enhancement of the disclosure of the continuity and uniformity of standards. In this regard, it is proposed that the guidance incentive and
education training on social responsibility disclosure should be increased, and the unified and standardized standards and requirements for the
preparation of social responsibility reports should be established in order to continuously optimize the social responsibility disclosure system.
Keywords
Full Text:
PDFReferences
[1] Yuan Liping. Research on soft law construction of corporate social responsibility information disclosure[J]. Politics and Law,
2020(02):149-160.
[2] DING Yan, MIAO Zhongzhen, JI Huanyong, WAN Jun. Technological Diversity, Substantive Social Responsibility Disclosure and
Diffusion of Innovation[J]. Science and Technology Progress and Countermeasures,2022,39(05):127-135.
[3] Feng Guo. Exploration on the legalization path of corporate social responsibility information disclosure system[J]. Social Science
Research,2020(01):11-20.
[4] HAN Fang,YANG Liu. Social responsibility disclosure and financial risk[J]. Statistics and Decision Making,2021,37(14):165-168.
[5] LIU Huihao,FENG Yongjia. Economic policy uncertainty and corporate social responsibility disclosure[J]. Journal of Beijing Technology and Business University (Social Science Edition),2020,35(05):70-82.
[6] Li Hong,Wang Juan. Management Competence,Corporate Culture and Corporate Social Responsibility Information Disclosure[J].
East China Economic Management,2019,33(10):138-146.
[7] WU Shan,ZOU Mengqi. Whether Social Responsibility Textual Information Disclosure Has Value Protection Effect - A Research
Scenario Based on the Shock of Corporate Violation Penalties[J]. Modern Finance and Economics (Journal of Tianjin University of Finance
and Economics),2022,42(09):76-93.
[8] Xue Jiao. Impact of mandatory CSR disclosure on risk taking[J]. Investment Research,2021,40(09):105-122.
DOI: http://dx.doi.org/10.18686/fm.v9i2.12473
Refbacks
- There are currently no refbacks.