Author(s)

Yingqi Yu ¹

Affiliation(s)

¹ School of Economics and Management, Guangxi Normal University, Guilin, China

Corresponding Author

Yingqi Yu

ABSTRACT

Food is closely related to human life. The food industry has always played an extremely important role. The fulfilment of social responsibility in the food industry has received widespread attention from all walks of life. Corporate social responsibility reports or annual reports are the main channels for stakeholders to obtain information on the implementation of social responsibility in the food industry. The research on corporate social responsibility information disclosure in the food industry has theoretical and practical significance for improving the disclosure environment and improving the quality of information disclosure in China. This paper selects A company in the food industry as an example to study the status quo of its social responsibility information disclosure. The study found that the effectiveness of social responsibility accounting information disclosure depends not only on the external social environment factors, but also on the internal governance of A company. This paper analyzes the problems existing in the current social responsibility accounting information disclosure of A company and puts forward some suggestions. Enterprises should improve the social responsibility accounting information disclosure standards, strengthen the awareness of corporate social responsibility, and escort public food safety.

KEYWORDS

Social responsibility, accounting information disclosure, food safety

CITE THIS PAPER

Yingqi Yu, Research on Social Responsibility Accounting Information Disclosure of Company A. Accounting and Corporate Management (2024) Vol. 6: 116-125. DOI: http://dx.doi.org/10.23977/acccm.2024.060416.

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