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Study on Social Responsibility Information Disclosure of Listed Food Corporation in China

机译:中国上市食品公司社会责任信息披露研究

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This paper studies on social responsibility information disclosure of listed food corporation in china. Taking 100 listed Food Corporation as a sample in 2011 in China; the descriptive statistical analysis has been done about Social Responsibility information disclosure from the aspects of three economic interests, environmental awareness and social relations. The study found: The vast majority of social responsibility information disclosure of the listed food corporations is at a lower level. More responsibility information about key stakeholders was disclosed than the other information. Therefore, the listed food corporations will be obligated to disclose social responsibility information from the legal level. At the same time the steps that establishing perfect internal system and effective corporate governance structure must be speed up to regulate the social responsibility information disclosure of listed food corporations.
机译:本文对我国上市食品企业的社会责任信息披露进行了研究。以2011年在中国上市的100家食品公司为样本;从经济利益,环境意识和社会关系三个方面对社会责任信息公开进行了描述性统计分析。研究发现:上市食品公司的绝大多数社会责任信息披露处于较低水平。与其他信息相比,披露了更多有关主要利益相关者的责任信息。因此,上市食品公司有义务从法律层面披露社会责任信息。同时,必须加快建立完善的内部制度和有效的公司治理结构的步骤,以规范上市食品公司的社会责任信息披露。

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