蒙牛集团社会责任信息披露案例研究

发布时间：2018-06-27 23:26

本文选题：社会责任 + 信息披露　；参考：《吉林财经大学》2017年硕士论文

【摘要】：近年来,无论是国内还是国际上,环境污染、食品安全问题等事件的频繁发生,使人们对于产品质量安全问题越来越关注,企业社会责任履行情况对其发展至关重要。随着十八大报告中“五位一体”发展概念的提出,我国在发展战略上已不仅仅是注重经济发展,更加注重生态文明建设。不仅是国家,企业亦是如此。从发展的角度来讲,企业在关注利益最大化的同时更应注重与经济、社会的可持续发展。由此看来,企业承担的多种社会责任就显得格外重要了。传统的成本、质量等要求已经不是衡量企业竞争力的标准,而企业承担社会责任的效果才是企业实现可持续发展的关键因素。论文用七部分研究了蒙牛集团社会责任报告。第一部分主要说明了文章的选题背景和研究意义,以及国内外学者对社会责任信息披露的研究现状,还有论文的研究方法和创新点;第二部分介绍了相关理论基础;第三部分介绍了蒙牛集团在乳品行业的地位和蒙牛集团社会责任信息披露的发展情况和蒙牛集团社会责任报告的内容。第四部分将蒙牛集团社会责任报告与G4标准对比,为下文发现蒙牛集团社会责任报告存在的问题提供依据;第五部分发现蒙牛集团社会责任信息披露存在的问题;第六部分对完善蒙牛集团社会责任信息披露提出对策;第七部分为总结。本文通过研究得出以下结论:(1)蒙牛集团的社会责任信息披露整体情况较好但同时也存在着不可小觑的问题,蒙牛集团信息披露主观随意性强;定性描述为主,缺少定量信息;未披露第三方鉴证报告;数据包含范围不明确等问题。(2)根据问题提出建议:首先企业应端正其对社会责任信息披露的态度,认识到企业社会责任信息是为利益相关者使用;蒙牛集团在考虑行业特征后,从利益相关者角度出发,增加定量信息披露;同时建立社会责任信息披露绩效体系,拟定企业社会责任信息披露法律或者法规以规范社会责任信息披露的内容并强化监督。本文研究的创新点:结合可持续发展和利益相关者角度理论,从公司的角度出发,认识到公司披露社会责任信息对其利益相关者的重要性。通过分析蒙牛集团社会责任报告,并以G4标准为依据说明蒙牛集团社会责任信息披露中表现出来的主观随意性强,缺少定量信息等问题,并针对问题提出建议。参考海内外社会责任信息披露标准,结合蒙牛集团所处行业特点,设计社会责任绩效表,为完善国内乳品行业社会责任信息披露体系建设提供参考。
[Abstract]:In recent years, with the frequent occurrence of environmental pollution and food safety, people pay more and more attention to the problem of product quality and safety. The implementation of corporate social responsibility is of great importance to its development. With the introduction of the concept of "five in one" in the report of the 18th National Congress of the Communist Party of China, the development strategy of our country has paid more attention not only to economic development, but also to the construction of ecological civilization. Not only the state, but also the enterprise. From the point of view of development, enterprises should pay more attention to the sustainable development of economy and society. In view of this, a variety of corporate social responsibility is particularly important. The traditional cost, quality and other requirements are no longer the standard to measure the competitiveness of enterprises, and the effect of corporate social responsibility is the key factor to realize the sustainable development of enterprises. This paper studies the social responsibility report of Mengniu Group in seven parts. The first part mainly explains the background and significance of the topic, the current situation of research on social responsibility information disclosure at home and abroad, as well as the research methods and innovation points of the paper, the second part introduces the relevant theoretical basis. The third part introduces the status of Mengniu Group in the dairy industry and the development of Mengniu Group Social responsibility Information Disclosure and the content of Mengniu Group Social responsibility report. The fourth part compares the social responsibility report of Mengniu Group with the G4 standard, which provides the basis for finding the problems in the social responsibility report of Mengniu Group below, and the fifth part finds the problems in the disclosure of social responsibility information of Mengniu Group. The sixth part puts forward the countermeasure to perfect the Mengniu group social responsibility information disclosure; the seventh part is the summary. This paper draws the following conclusions through the study: (1) the overall situation of Mengniu Group social responsibility information disclosure is good, but there are also problems that can not be underestimated, Mengniu Group information disclosure subjective randomness, qualitative description, lack of quantitative information; Third party authentication report is not disclosed; the scope of data is not clear. (2) make suggestions according to the problem: first, enterprises should correct their attitude towards social responsibility information disclosure, recognizing that corporate social responsibility information is used for stakeholders; After considering the characteristics of the industry, Mengniu Group increases quantitative information disclosure from the perspective of stakeholders and establishes the performance system of social responsibility information disclosure. To formulate corporate social responsibility information disclosure laws or regulations to regulate the content of social responsibility information disclosure and strengthen supervision. The innovation of this paper is to combine the theory of sustainable development and stakeholder perspective, from the perspective of the company, to recognize the importance of corporate disclosure of social responsibility information to its stakeholders. By analyzing the social responsibility report of Mengniu Group, and based on the G4 standard, this paper explains the subjective randomness and lack of quantitative information in the disclosure of social responsibility information of Mengniu Group, and puts forward some suggestions. Referring to the standards of social responsibility information disclosure at home and abroad and combining the characteristics of Mengniu Group, the paper designs a social responsibility performance table, which provides a reference for perfecting the construction of social responsibility information disclosure system of domestic dairy industry.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F270

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