食品行业企业社会责任信息披露研究

发布时间：2018-01-13 14:32

本文关键词：食品行业企业社会责任信息披露研究　出处：《南京农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：食品行业一直是社会大众心目中的良心行业,与人们的生命健康状况、生活质量水平都有着密切的关联。改革开放后,我国经济经历了从计划经济向市场经济转型的过程,这一时期,食品工业也顺势发展迅猛。经历过三聚氰胺事件、瘦肉精事件、上海染色馒头事件的重击,公众对于食品安全的态度也已变得麻木和无奈,食品安全问题已然成为危及国民健康的重要问题。20世纪后期,经济一体化的浪潮席卷全球,各国企业间的竞争不断升级和白热化。越来越多的企业经营者认识到各方利益相关者对于企业生存发展的重要性。新时期下的企业发展应当看重的是平衡各利益相关方的综合利益,而不仅仅在于满足个别个体的利益。企业需要定期的对社会责任信息进行规范的披露,向各利益相关方展示自身的社会责任实践成果和存在的不足,满足社会各界对于了解企业履行社会责任状况的需要。前人的研究已经在企业社会责任内涵的问题上形成了较为统一的观点,近年来,综合利益相关者理论与企业社会责任理论对企业社会责任信息披露问题的研究也日益成熟。本文基于对企业社会责任理论和利益相关者理论的研究,从利益相关者角度对食品行业的企业社会责任信息披露状况进行研究。文章通过综合运用描述统计分析方法、层次分析法和专家意见法,对食品行业企业发布的企业社会责任报告进行横向比较与纵向分析,通过对食品行业企业社会责任报告的分析说明食品行业整体企业社会责任信息披露的质量情况,挖掘食品行业在企业社会责任信息披露上可能存在的问题,并提出针对性的对策建议,具有一定的现实意义。通过研究,本文得出如下结论。食品行业2002年至2011年以来发布的企业社会责任报告在数量上有了明显的提升,但是发布社会责任报告的企业数量在食品行业企业总数中占的比重仍然很低,且报告质量不高、没有明显的质量进步。具体问题包括：(1)报告篇幅普遍不长、内容不够详尽；(2)报告的编制标准披露较少、大部分企业采用的编制标准未与国际接轨；(3)报告审验工作不到位、披露较少；(4)报告质量评估整体得分偏低、各责任板块项下得分差距较大；(5)行业特殊性指标披露不到位；(6)部分报告披露内容存在不详实的问题。针对这些问题,笔者从促进影响食品行业企业社会责任报告信息披露的外界因素发挥作用和充分发挥食品行业企业自身内部的推动作用两方面提出了具体的对策建议。
[Abstract]:Food industry has always been the conscience of the public in the eyes of the community, and people's health, quality of life are closely related. After the reform and opening up. China's economy has experienced a transition from a planned economy to a market economy, this period, the food industry has also developed rapidly, experienced melamine incident, lean meatine incident, Shanghai dyed steamed bread incident hit hard. The public attitude towards food safety has become numb and helpless. Food safety has become an important issue that endangers national health. In the late 20th century, the tide of economic integration swept the world. More and more business operators realize the importance of stakeholders for the survival and development of enterprises. In the new period, enterprises should pay attention to the balance of interests. The comprehensive interests of the relevant parties. Not just to satisfy the interests of individual individuals. Enterprises need regular disclosure of social responsibility information to show their own social responsibility practices and shortcomings. To meet the needs of the community to understand the situation of corporate social responsibility. Previous studies have formed a more unified view on the connotation of corporate social responsibility in recent years. Comprehensive stakeholder theory and corporate social responsibility theory on corporate social responsibility information disclosure research is also increasingly mature. This paper based on corporate social responsibility theory and stakeholder theory research. From the perspective of stakeholders, this paper studies the situation of corporate social responsibility information disclosure in the food industry. Through the comprehensive use of descriptive statistical analysis method, analytic hierarchy process and expert opinion method. Horizontal comparison and longitudinal analysis of CSR reports issued by food industry enterprises are carried out. Through the analysis of the food industry corporate social responsibility report to explain the food industry as a whole corporate social responsibility information disclosure quality situation, explore the food industry in corporate social responsibility information disclosure may exist problems. And put forward targeted countermeasures and suggestions, has a certain practical significance. Through the research, this paper draws the following conclusions. The number of CSR reports issued by the food industry since 2002 to 2011 has significantly improved. However, the number of enterprises issuing social responsibility reports in the total number of enterprises in the food industry is still very low, and the quality of the report is not high. There has been no apparent improvement in quality. Specific issues include the general short and insufficiently detailed report; (2) the reporting standards are less disclosed, and most of the enterprises do not adopt the standards in line with the international standards; (3) the work of report examination and inspection is not in place and the disclosure is less; (4) the overall score of report quality assessment is low, and the difference of score under each responsibility plate is large; (5) the disclosure of industry particularity index is not in place; Part of the report disclosure content is not detailed problems. To address these issues. The author puts forward specific countermeasures and suggestions from two aspects: to promote the external factors that affect the disclosure of information on corporate social responsibility in food industry and to give full play to the internal push role of food industry enterprises.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.82;F275

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