企业社会责任信息披露水平及影响因素研究——以食品行业上市公司为例的中期报告.docxVIP

企业社会责任信息披露水平及影响因素研究——以食品行业上市公司为例的中期报告 这篇中期报告主要以研究食品行业上市公司的企业社会责任信息披露水平及影响因素为主题。以下是摘要和翻译： 摘要： 本研究旨在探究中国食品行业上市公司的企业社会责任信息披露水平及其影响因素。通过分析2019年食品行业上市公司的年度报告，本研究发现，公司规模、环境因素、治理结构以及行业竞争压力等因素显著影响企业社会责任信息披露水平。其中，排放量及污染处理问题是影响环境因素对信息披露水平影响的重要变量。此外，公司规模越大，信息披露水平也越高。本研究对进一步推动中国食品行业企业社会责任信息披露水平提高具有一定意义。 翻译： This interim report aims to explore the corporate social responsibility (CSR) information disclosure level and its influencing factors of Chinas listed companies in the food industry. By analyzing the annual reports of food industry listed companies in 2019, this study found that factors such as company size, environmental factors, governance structure, and industry competition pressure significantly affect the level of CSR information disclosure. Among them, emissions and pollution treatment are important variables affecting the impact of environmental factors on information disclosure level. In addition, the larger the company size, the higher the level of information disclosure. This study has certain significance for further promoting the improvement of CSR information disclosure level in Chinas food industry.