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基于可持续发展的食品企业社会责任评价研究

发布时间:2018-12-10 15:22
【摘要】:随着我国可持续发展理念、和谐社会思想的提出,企业承担社会责任已成为时代文明进步的直接体现。食品工业是人类的生命产业,不仅要对自身盈利负责,更要承担相应的社会责任。但是,近年来存在于食品企业中的安全事故、资源浪费、员工权益受损、环境污染等社会责任缺失的问题,不但使社会公众对其丧失信心,更阻碍到整个食品行业持续健康发展。所以,构建一套社会责任评价体系,科学地评价食品企业的社会责任履行情况,对于增强食品企业的社会责任观念和构建和谐社会具有重要的现实意义。本文综述了国内外学者的研究成果,总结了企业社会责任评价相关理论。分析了我国食品企业社会责任履行和评价方面存在的问题,提出构建社会责任评价体系的必要性。结合食品企业的特点,构建了基于可持续发展的社会责任评价体系,运用熵权-灰色关联分析法,对2012-2015年的444家食品上市公司的社会责任进行评价,得出食品安全是食品企业的关键责任;食品企业的社会责任整体履行情况不容乐观,呈现出起步低、发展缓慢的现象;从企业属性看,国有食品企业比民营食品企业的社会责任履行得好;从区域看,华北区域的食品企业社会责任履行得最好;东北区域的食品企业社会责任履行较差。最后针对增强食品企业的社会责任提出相关建议。
[Abstract]:With the concept of sustainable development and the idea of harmonious society, corporate social responsibility has become the direct embodiment of the civilization and progress of the times. Food industry is the life industry of human beings. It is not only responsible for its own profit, but also responsible for its social responsibility. However, in recent years, problems such as safety accidents, waste of resources, loss of employees' rights and interests, environmental pollution and other social responsibility problems in food enterprises have not only made the public lose confidence in them. It also hinders the sustainable and healthy development of the whole food industry. Therefore, it is of great practical significance to construct a set of social responsibility evaluation system and scientifically evaluate the social responsibility performance of food enterprises for enhancing the concept of social responsibility of food enterprises and building a harmonious society. This paper summarizes the research results of domestic and foreign scholars, summarizes the theory of corporate social responsibility evaluation. This paper analyzes the problems existing in the implementation and evaluation of the social responsibility of food enterprises in China, and puts forward the necessity of constructing the evaluation system of social responsibility. According to the characteristics of food enterprises, the social responsibility evaluation system based on sustainable development is constructed. The social responsibility of 444 food listed companies from 2012 to 2015 is evaluated by entropy weight grey relational analysis. It is concluded that food safety is the key responsibility of food enterprises. The overall performance of social responsibility of food enterprises is not optimistic, showing a low start, slow development phenomenon, from the enterprise attributes, state-owned food enterprises than private food enterprises in the performance of social responsibility is better; From the regional point of view, the performance of social responsibility of food enterprises in North China is the best, and that of food enterprises in Northeast China is poor. Finally, some suggestions are put forward to enhance the social responsibility of food enterprises.
【学位授予单位】:西安科技大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F270;F426.82

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