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ISO26000背景我国食品行业的企业社会责任评价体系研究

发布时间:2018-10-30 10:27
【摘要】:ISO26000准则发布,标志着首个国际社会责任标准诞生。同时也折射出企业社会责任已经引起全球人民的关注。然而,,我国食品安全问题层出不穷,使得研究我国食品行业企业社会责任具有较强的现实意义。通过对企业社会责任概念、食品行业企业社会责任、企业社会责任评价体系等三个方面分析国内外学者的研究,发现对于构建食品行业社会责任评价体系的研究相对较少,这也是本文研究的理论意义所在。 本文主要是在利益相关者理论、整合社会契约理论、可持续发展理论等理论基础上,分析我国食品行业社会责任履行现状,以及造成该现状的原因。并根据ISO26000标准,对食品行业的企业社会责任提出相应的规范建议。接着,从组织管理、劳工实践、消费者、公平运营、政府、公益社区、环境等6个方面构建我国食品行业企业社会责任指标体系。最后,利用内蒙古伊利实业股份有限公司从2007年到2011年最近5年的数据,进行实证分析,得出最近五年该企业履行社会责任的分数。从而验证了本文构建的指标体系的实用性,该指标体系能够对食品行业企业的社会责任给予综合评价。 本文主要研究了如果构建食品行业的企业社会责任评价体系,同时根据实证分析中发现的问题,总结出企业社会责任是企业可持续发展的保证、我国食品行业企业履行社会责任情况亟待改善、企业的利益相关者监督和调节作用发挥有限等结论,最终提出了相关的政策建议。
[Abstract]:The publication of the ISO26000 Code marks the birth of the first international social responsibility standard. At the same time, it also reflects that corporate social responsibility has attracted the attention of people all over the world. However, food safety problems emerge in endlessly in our country, which makes the research on corporate social responsibility of food industry have strong practical significance. By analyzing the domestic and foreign scholars' research on the concept of corporate social responsibility, the corporate social responsibility of food industry, and the evaluation system of corporate social responsibility, it is found that there is relatively little research on the construction of social responsibility evaluation system of food industry. This is also the theoretical significance of this study. On the basis of stakeholder theory, integrated social contract theory and sustainable development theory, this paper analyzes the status quo of social responsibility performance of food industry in China and the reasons for this situation. And according to the ISO26000 standard, to the food industry corporate social responsibility to put forward the corresponding normative recommendations. Then, from the aspects of organization management, labor practice, consumer, fair operation, government, public welfare community and environment, the index system of corporate social responsibility of food industry in China is constructed. Finally, by using the data of Inner Mongolia Yili Industrial Co., Ltd from 2007 to 2011, the author makes an empirical analysis and obtains the scores of performing social responsibility in the last five years. Therefore, the practicability of the index system is verified, which can comprehensively evaluate the social responsibility of food industry enterprises. This paper mainly studies how to construct the evaluation system of corporate social responsibility in the food industry. At the same time, according to the problems found in the empirical analysis, it concludes that corporate social responsibility is the guarantee of the sustainable development of enterprises. It is urgent to improve the performance of social responsibility of food industry enterprises in our country. The stakeholders of enterprises have limited supervision and regulatory role and so on. Finally, the relevant policy recommendations are put forward.
【学位授予单位】:湖南科技大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F270;F426.82

【参考文献】

相关期刊论文 前2条

1 章寿荣;浅论食品企业的社会责任[J];江苏商论;2005年11期

2 周延强;刘丽;;关于企业责任的简单思考——从食品安全谈起[J];商场现代化;2007年14期



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