食品企业社会责任信息披露研究

发布时间：2018-02-26 20:22

本文关键词： 食品企业社会责任社会责任信息披露社会责任报告　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着社会的发展,越来越多的企业和个人意识到企业社会责任的重要性,如何促进企业科学地履行社会责任是一个关乎企业与社会协调发展的重大理论和实践课题。对于我国目前的状况而言,社会责任信息披露是社会责任的重要内容,虽然当前我国对于社会责任信息披露的研究日益增多,但是针对特定行业以及企业的研究却相对较少。在所有行业中,食品行业因其行业的特殊性,受到社会公众的广泛关注,食品安全问题一经曝光,食品企业担负的社会责任便成为舆论的焦点,利益相关者对于食品企业社会责任信息披露的需求愈加强烈,与其他行业相比,食品企业的社会责任信息披露水平不高,处于起步阶段,因此,食品企业社会责任信息披露评价与改进措施的研究变得更加迫切。本文基于国内外对于企业社会责任内涵、社会责任信息披露内容、社会责任信息披露影响因素、评价标准和计量方法的相关文献,立足于利益相关者理论,通过综合运用对比分析法和案例分析法,对食品行业企业发布的企业社会责任报告进行横向比较和纵向分析,横向比较分析发现食品企业社会责任报告数量少、篇幅短、编制标准披露不足和审验工作不足;纵向分析发现食品企业社会责任报告总体得分低、不同指标信息披露差距大、报喜不报忧和缺乏量化指标的问题,反映出食品企业社会责任信息披露状况整体不佳。同时选择三全食品作为案例,将其社会责任报告和食品行业进行了横向比较分析和纵向分析,结果表明三全食品基本符合食品行业整体特性,但略有差异,即三全食品社会绩效披露指数高于市场绩效。通过研究发现:目前我国食品企业社会责任信息披露意识不强、社会责任报告编制水平不高,社会责任信息披露内容不完整、披露真实性难以验证。然后从企业、政府和社会三个层面分析出现问题的原因,并针对性的为食品企业和三全食品提出解决建议。
[Abstract]:With the development of society, more and more enterprises and individuals realize the importance of corporate social responsibility. How to promote the scientific implementation of corporate social responsibility is a major theoretical and practical issue related to the coordinated development of enterprises and society. For the present situation of our country, the disclosure of social responsibility information is an important content of social responsibility. Although the research on social responsibility information disclosure in our country is increasing day by day, there are relatively few researches on specific industries and enterprises. In all industries, the food industry is widely concerned by the public because of its particularity. Once the food safety problem is exposed, the social responsibility of food enterprises becomes the focus of public opinion, and the demand of stakeholders for the disclosure of food enterprises' social responsibility information becomes more and more intense, compared with other industries, The level of social responsibility information disclosure of food enterprises is not high and it is in the initial stage. Therefore, the research on evaluation and improvement measures of food enterprises' social responsibility information disclosure has become more urgent. This paper is based on the connotation of corporate social responsibility at home and abroad. The social responsibility information disclosure content, the social responsibility information disclosure influence factor, the appraisal standard and the measurement method related literature, based on the stakeholder theory, through the comprehensive use contrast analysis method and the case analysis method, The horizontal comparison and longitudinal analysis of corporate social responsibility reports issued by food industry enterprises show that the number of social responsibility reports of food enterprises is small, the length is short, the disclosure of standards is insufficient and the work of audit and inspection is insufficient; The longitudinal analysis found that the overall score of food corporate social responsibility report is low, the information disclosure gap of different indicators is large, the problems of reporting good news and not reporting bad news and lack of quantitative indicators, It reflects that the situation of social responsibility information disclosure of food enterprises is not good. At the same time, three whole foods are selected as cases, and their social responsibility reports and food industry are compared and analyzed horizontally and vertically. The results show that the three whole foods basically accord with the overall characteristics of the food industry, but there are some differences, that is, the three whole food social performance disclosure index is higher than the market performance. The level of social responsibility report is not high, the content of social responsibility information disclosure is incomplete, and the authenticity of disclosure is difficult to verify. And pertinently for the food enterprise and the three whole food puts forward the solution proposal.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F270

【相似文献】