Abstract

This study aims to figure out the food company supply chain accounting information disclosure targets of the social responsibilities in detail, the disclosure principles, the measuring pattern, disclosure mode and the selection of the disclosure indicators. China remains at the primary stage of the social responsibilities disclosure system, the social responsibilities are mainly exposed by the food companies themselves and there are no mature and compulsory disclosure systems at present. However, the food industry is closely connected with people’s daily life, the establishment of the social responsibilities disclosure system in Chinese food companies is related to the people’s health development and the construction of people’s livelihood. To accelerate the disclosure of social responsibilities, this study analyzed the following aspects, namely the current disclosure status of the social responsibilities in Chinese food companies, the disclosure content, disclosure mode and disclosure content, disclosure mode and other aspects. We need to strengthen the disclosure system of the social responsibilities in food companies, improve their food quality and food safety and ensure the food safety through the combined efforts in and out of a food company.

Keywords:

Food Company, social responsibility, supply chain accounting information,

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Competing interests

The authors have no competing interests.

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The authors have no competing interests.