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Academic Journal of Business & Management, 2022, 4(6); doi: 10.25236/AJBM.2022.040604.

The Influence of Social Responsibility Information Disclosure on Enterprise Value--Take Lens Technology for Example


Wang Yantao, Sheng Tong, Zhang Xiao, Luan Tianxiang

Corresponding Author:
Sheng Tong

Qingdao University of Technology, Qingdao, Shandong, China


Based on the perspective of financial statements, taking Lens Technology as an example, this paper analyzes the impact of social responsibility information disclosure on corporate value from four aspects including profitability, solvency, operating capacity and growth capacity. research funding:(1) There is no unified standard on the content of social responsibility information disclosure in China, which makes it impossible to determine the specific growth point of enterprise value when analyzing enterprise value from the perspective of financial statements;(2) Social responsibility information disclosure also has the lack of disclosure consciousness, unable to correctly understand the value of social responsibility information disclosure to enterprises, resulting in incomplete disclosure content and other problems. In view of the existing problems, this paper proposes to improve the laws and regulations of social responsibility information disclosure, organize relevant training to enhance the awareness of enterprise disclosure, which is conducive to promoting the establishment of a more perfect social responsibility information disclosure mechanism, and is conducive to the scientific estimation of enterprise value.


Enterprise value, Social responsibility information, Lens Technology, Information disclosure

Cite This Paper

Wang Yantao, Sheng Tong, Zhang Xiao, Luan Tianxiang. The Influence of Social Responsibility Information Disclosure on Enterprise Value--Take Lens Technology for Example. Academic Journal of Business & Management (2022) Vol. 4, Issue 6: 21-27. https://doi.org/10.25236/AJBM.2022.040604.


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