食品类企业社会责任评价体系的构建与应用

发布时间：2018-08-29 08:01

【摘要】：企业应当履行社会责任已经成为当今社会的共识,也成为企业追求的目标之一。近年来企业社会责任在中国备受关注,由企业社会责任缺失引发的恶性事件层出不穷,特别是接连不断的食品安全问题更是令民众担忧,食品类企业的社会责任特别是食品质量问题前所未有的引发了社会公众的广泛关注。但由于目前的社会责任评价体系不够健全,现有的评价体系并不能很好地反映食品类企业社会责任的履行绩效及其特点。因此,迫切需要建立专门针对我国食品类企业的社会责任评价体系。本文以食品类企业社会责任的履行作为研究对象,以利益相关者理论为基础,结合我国食品类企业的特殊背景,运用规范研究和统计分析相结合的方法,构建适用于我国食品类企业的社会责任评价体系。文章首先回顾和总结了国内外学者关于企业社会责任及其评价的相关文献与研究成果,阐述了企业社会责任的概念、内容以及社会责任评价的基本理论；其次分析了我国食品类企业社会责任履行的现状,从利益相关者视角指出了食品类企业社会责任的主要内容与评价指标；然后运用因子分析和主成分分析方法构建了食品类企业社会责任评价体系,将该评价体系应用于66家食品类上市公司,以评价我国食品类企业社会责任的履行情况,并对评价结果进行相关统计分析；最后指出该评价体系的适用条件及使用时应注意的问题。本文研究所得出的基本结论是：(1)对本文选取的上市食品类企业17个指标数据应用因子分析法和主成分分析法,从中提取出8个主成分,分别代表8个不同的利益相关方,概括了样本数据79.14%的信息量。(2)与2010年相比,2011年食品类企业在社会责任履行有所提升,但不同样本公司的社会责任履行情况处于明显的两极分化状态；即使同一家公司的社会责任履行在不同的利益相关方表现不平衡,对于股东、债权人、供应商和国家等传统的利益相关方社会责任履行较好,而对消费者、职工、环境和社会等新兴利益相关方社会责任履行明显滞后。(3)建立与应用企业社会责任评价体系还需要不断深化社会责任会计理论、完善社会责任信息披露制度、规范评价主体和建立相应的奖惩机制。
[Abstract]:Corporate social responsibility (CSR) has become one of the goals pursued by enterprises as well as a consensus in today's society. In recent years, CSR has attracted much attention in China. Malignant incidents caused by the lack of CSR emerge in endlessly. Especially, the continuous food safety problems are worrying to the public, and the society of food enterprises is concerned. Responsibility, especially the quality of food, has aroused widespread concern of the public. However, the current evaluation system of social responsibility is not perfect enough to reflect the performance and characteristics of social responsibility of food enterprises. The social responsibility evaluation system.
Based on the stakeholder theory and the special background of food enterprises in China, this paper takes the performance of social responsibility of food enterprises as the research object, uses the methods of normative research and statistical analysis to construct a social responsibility evaluation system for food enterprises in China. The author expounds the concept, content and basic theory of CSR evaluation, and then analyzes the status quo of CSR implementation of food enterprises in China, and points out the main contents and contents of CSR of food enterprises from the perspective of stakeholders. Secondly, the evaluation index system of food corporate social responsibility is constructed by using factor analysis and principal component analysis. The evaluation system is applied to 66 food listed companies to evaluate the performance of China's food corporate social responsibility, and the relevant statistical analysis of the evaluation results is carried out. Finally, the evaluation system is pointed out. Applicable conditions and problems to be noted when using.
The basic conclusions of this study are as follows: (1) Factor analysis and principal component analysis are used to extract 8 principal components from the 17 indicators of listed food enterprises, representing 8 different stakeholders respectively, and 79.14% of the sample data are summarized. (2) Compared with 2010, the amount of information of food enterprises in 2011 is 79.14%. The performance of social responsibility has been improved, but the performance of social responsibility of the same company is in a state of obvious polarization. Even if the performance of social responsibility of the same company is not balanced among different stakeholders, the performance of social responsibility of shareholders, creditors, suppliers and the state is better than that of traditional stakeholders, such as shareholders, creditors, suppliers and the state. (3) Establishing and applying the evaluation system of corporate social responsibility needs to deepen the theory of social responsibility accounting, improve the disclosure system of social responsibility information, standardize the evaluation subjects and establish the corresponding reward and punishment mechanism.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.82

【相似文献】