Analysis of the Information Disclosure of Social Responsibility Accounting of Automobile Manufacturing Enterprises of China

DOI

10.2991/iserss-19.2019.124How to use a DOI?

Keywords

social responsibility accounting, information disclosure, automobile manufacturing enterprise, countermeasures

Abstract

To reveal the present situation of social responsibility accounting information disclosure of China's automobile manufacturing enterprises and promote the entire industry to actively fulfill the social responsibility, the paper made a statistical analysis against 29 social responsibility reports issued by China's automobile industry with the adoption of content analysis method, which mainly focused on two aspects including information disclosure standards and corresponding content, it is found that during the process of fulfilling social responsibility within the automobile industry. There were issues such as lack of initiative and sound information disclosure system, and low credibility. In view of the above existing issues, the following suggestions were put forward, which include improving the awareness of information disclosure, establishing a social responsibility early warning mechanism and integrating the social responsibility into corporate strategy.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jia Jiao
AU  - Xiaolin Xu
PY  - 2019/06
DA  - 2019/06
TI  - Analysis of the Information Disclosure of Social Responsibility Accounting of Automobile Manufacturing Enterprises of China
BT  - Proceedings of the 2nd International Seminar on Education Research and Social Science (ISERSS 2019)
PB  - Atlantis Press
SP  - 286
EP  - 289
SN  - 2352-5398
UR  - https://doi.org/10.2991/iserss-19.2019.124
DO  - 10.2991/iserss-19.2019.124
ID  - Jiao2019/06
ER  -