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Study on Social Responsibility Information Disclosure of Chinese Tourism Companies-Based on the Analysis of 33 Listed Tourism Companies
This paper studies the social responsibility information disclosure of Chinese listed tourism companies. There are three forms of social information disclosure for tourism companies in China. The proportion of CSR report disclosure has increased rapidly, but it is still lower than the average level in the market. Some companies fail to disclose CSR reports continuously. Besides, all CSR reports of tourism companies have not been verified by third-parties, and the quality of CSR information disclosure needs to be improved. This paper proposes that efforts should be taken to encourage and guide the public to view companies' social responsibility objectively; to explore the appropriate disclosure form of social responsibility information; and to strengthen the third-party verification for CSR report.
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“2020 (18th) Euro-Asia Conference on CSR and Environmental Management”系列会议论文精选集
2020年
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