Study on the SRID Evaluation Framework of Agricultural Enterprises in China

Abstract

Abstract In recent years, the exposure of a series of environmental pollution incidents has made people focus on the corporate social responsibility (CSR). Social responsibility information disclosure system is, perfect or not, directly related to the success or failure of environmental protection. Application of environmental social responsibility can be more effective to do this work. The purpose of this paper is to construct an evaluation framework to help judge the quality of social responsibility information disclosure (SRID). Taking Chinese agricultural enterprises as a sample, this paper finishes two studies on the SRID evaluation framework social of agricultural enterprises. Firstly, through literature review and oral theme encoding, this paper establishes the SRID evaluation framework of agricultural enterprises for the first time at home and abroad. Secondly, the framework we established is verified through the expert opinion method, exploratory and confirmatory factor analysis. The SRID evaluation framework of agricultural enterprises we build includes fore elements and 12 indicators. The fore elements are content quality, total quality, presentation quality, utility quality, and the 12 indicators are objectivity, correctness, credibility, relevance, completeness, sufficiency, definition, intelligibility, conciseness, timeliness, adaptability, testability. The evaluation framework of our research gives a standard to evaluate the SRID, and can help to understand the quality of SRID of agricultural enterprises, and then evaluate how the agricultural enterprises fulfill their environmental and social responsibility. And through the evaluation of SRID by our framework, we can find the strength and weakness of the SRID and give advice to improve the quality of SRID.