Research on CSR Accounting Information Disclosure of Listed Enterprises in China's Food Industry: A Case Study of Company X

Abstract

As corporate social responsibility gains prominence, CSR accounting disclosure is vital for food enterprises to manage reputation
and sustainability. However, listed food companies in China still face systemic deficiencies, including incomplete disclosures, a lack of independent third-party assurance, and the omission of negative indicators. Combining literature review and case analysis, this paper examines
Haitian Flavouring and Food Co., Ltd. to identify core disclosure gaps and their underlying institutional and organizational causes. The study
reveals that inadequate regulatory mandates, weak internal governance, and a lack of formalized accounting frameworks undermine disclosure
quality. To resolve these issues, this paper proposes actionable optimization paths, including standardizing food-specific social responsibility
accounting frameworks, introducing mandatory independent audits, and enhancing legal enforcement mechanisms to promote ecological and
social harmony.