Research on Social Responsibility Information Disclosure of Listed Dairy Companies in China
- 1 Beijing Wuzi University of Accounting, Beijing, China
- 2 Beijing Wuzi University of Accounting, Beijing, China
Abstract
Taking the report data of 10 listed dairy companies in China in 2016 as the research sample, it is found that the disclosure subject of New Hope Group is New Hope Liuhe Co., Ltd. and its subsidiaries, and it is considered that its report hardly involves dairy industry activities. Therefore, it was excluded from the valid sample; Feihe Group was listed in New York, USA, and could not obtain the relevant report, so it was excluded as a valid sample. In this paper, the situation of social responsibility information disclosure is analyzed in detail, and the problems existing in the social responsibility information disclosure of the whole industry are picked out by typical individuals. And from three aspects of the information disclosure content, the standard, and the function, the countermeasure and the suggestion are put forward.
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