乳制品行业社会责任指标体系分析

发布时间：2018-01-14 09:13

本文关键词：乳制品行业社会责任指标体系分析　出处：《安徽工业大学》2016年硕士论文　论文类型：学位论文

【摘要】：目前,我国8家乳制品类上市公司中仅蒙牛、光明、伊利3家公司发布了乳制品企业社会责任报告,其他未上市的乳制品公司或集团也很少披露相关信息。21世纪初,乳制品行业快速发展,然而相关法律法规及监测技术水平还未能同步,造成整个行业的社会责任裂缝越来越大,而后出现的各种乳制品质量问题让我们开始重新重视起来,并对社会责任有了更全面的认识。我国针对乳制品行业的社会责任评价尚未形成一个完整的合理体系,让部分盲目追求利润的乳制品企业“趁虚而入”。虽然国内已经有相关机构和学者研究过适用于所有企业的社会责任指标体系,但是由于每个行业间都存在差别,因此这些研究针对乳制品行业并不足够切实可行。当然我国的学者业已开始了针对不同行业的社会责任研究,然而对各个行业社会责任指标体系尚未臻至全面系统,这对研究企业的综合效益评价造成了影响。本文针对乳制品行业特有的供应链环节,找到各环节间社会责任的关系,并进一步以平衡计分卡为工具,选取最具代表性、可公开披露,且符合乳制品行业社会责任特点的各项指标,运用层次分析法进行指标权重设定,并与早前文献中对所有企业采取的统一社会责任指标体系的构建对比。通过研究,笔者发现,对乳制品行业而言,客户成为最为至关重要的一个维度,而在对各乳制品上市公司的CSR信息披露中,各企业对此并不重视,对先前发生的各项消费者权益问题事件也并没有更好的表现,这很可能会造成下一个“三聚氰胺事件”。因此,现下最主要的任务,是从乳制品企业供应链的源头开始,切实履行好社会责任,并向公众及时披露社会责任具体信息,将社会责任融入到整体的战略规划中,最终成为企业的隐性优势。
[Abstract]:At present, only Mengniu, Guangming and Yili of the 8 listed dairy companies in our country have issued a report on the social responsibility of dairy companies. Other unlisted dairy companies or groups rarely disclose relevant information. At the beginning of the 21st century, the dairy industry has developed rapidly, but the relevant laws and regulations and monitoring technology level has not been synchronized. The social responsibility cracks of the whole industry are becoming more and more serious, and the problems of dairy products quality have made us start to pay more attention to them. And has a more comprehensive understanding of social responsibility. Our country for dairy industry social responsibility evaluation has not yet formed a complete and reasonable system. Let a part of the blind pursuit of profits of dairy enterprises "to take advantage of the virtual." although domestic institutions and scholars have studied the social responsibility index system applicable to all enterprises. However, due to the differences in each industry, these studies on dairy industry are not feasible enough. Of course, Chinese scholars have started to study the social responsibility of different industries. However, the index system of social responsibility in various industries has not yet reached a comprehensive system, which has an impact on the comprehensive benefit evaluation of enterprises. This paper aims at the specific supply chain of dairy industry. Find out the relationship between the links of social responsibility, and further use the balanced scorecard as a tool, select the most representative, can be publicly disclosed, and in line with the dairy industry social responsibility characteristics of the indicators. Using AHP to set the index weight, and compared with the construction of the unified social responsibility index system for all enterprises in the previous literature. Through the study, the author found that, for the dairy industry. Customers become the most important dimension, and in the CSR disclosure of dairy listed companies, companies do not attach importance to this. There has also been no better response to previous consumer rights incidents, which are likely to lead to the next melamine incident. It is from the source of the supply chain of dairy enterprises to effectively fulfill social responsibility, and timely disclosure of specific information on social responsibility to the public, social responsibility into the overall strategic planning. Finally become the recessive advantage of the enterprise.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.82

【相似文献】