我国食品行业上市公司社会责任评价研究
发布时间：2019-07-04 17:57
【摘要】：本文主要以利益相关者理论和可持续发展理论为理论基础，将我国食品行业上市公司作为研究对象，运用规范研究和实证研究相结合的方法，来评价我国食品行业上市公司社会责任的履行情况。本文首先对国内外关于企业社会责任内涵及其评价等相关文献进行了回顾，并在此基础上清晰地界定了本文对企业社会责任概念的理解；其次，本文基于利益相关者理论和可持续发展理论，分析了我国食品行业上市公司的特点及我国食品行业上市公司企业社会责任应当涵盖的内容，并从狭义的利益相关者角度来分析我国食品行业上市公司社会责任评价指标体系；最后，从所构建的指标中选取目前可应用于我国食品行业上市公司的评价指标并进行实证分析，运用因子分析方法评价我国食品行业上市公司社会责任的履行情况，，并以该实证结果为依据，对如何促进我国食品行业上市公司积极履行社会责任提出相关建议及意见。
[Abstract]:Based on stakeholder theory and sustainable development theory, this paper takes the listed companies in China's food industry as the research object, and evaluates the performance of social responsibility of listed companies in China's food industry by combining normative research with empirical research. Firstly, this paper reviews the relevant literature on the connotation and evaluation of corporate social responsibility at home and abroad, and on this basis, clearly defines the understanding of the concept of corporate social responsibility in this paper. Secondly, based on stakeholder theory and sustainable development theory, this paper analyzes the characteristics of listed companies in food industry in China and the contents that should be covered by corporate social responsibility of listed companies in food industry in China, and analyzes the evaluation index system of social responsibility of listed companies in food industry in a narrow sense from the perspective of stakeholders. Finally, the evaluation index which can be applied to the listed companies in China's food industry is selected from the constructed indicators and empirical analysis is carried out, and the factor analysis method is used to evaluate the performance of the social responsibility of listed companies in the food industry in China. Based on the empirical results, some suggestions and suggestions on how to promote the listed companies in the food industry to actively fulfill their social responsibilities are put forward.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.82
本文编号：2510105
[Abstract]:Based on stakeholder theory and sustainable development theory, this paper takes the listed companies in China's food industry as the research object, and evaluates the performance of social responsibility of listed companies in China's food industry by combining normative research with empirical research. Firstly, this paper reviews the relevant literature on the connotation and evaluation of corporate social responsibility at home and abroad, and on this basis, clearly defines the understanding of the concept of corporate social responsibility in this paper. Secondly, based on stakeholder theory and sustainable development theory, this paper analyzes the characteristics of listed companies in food industry in China and the contents that should be covered by corporate social responsibility of listed companies in food industry in China, and analyzes the evaluation index system of social responsibility of listed companies in food industry in a narrow sense from the perspective of stakeholders. Finally, the evaluation index which can be applied to the listed companies in China's food industry is selected from the constructed indicators and empirical analysis is carried out, and the factor analysis method is used to evaluate the performance of the social responsibility of listed companies in the food industry in China. Based on the empirical results, some suggestions and suggestions on how to promote the listed companies in the food industry to actively fulfill their social responsibilities are put forward.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.82
【参考文献】
相关期刊论文 前2条
1 陈慧敏;;我国食品行业社会责任会计指标体系的构建[J];商业会计;2013年06期
2 董淑兰;王思盈;;食品企业社会责任评价体系的构建[J];中国农业会计;2014年02期
本文编号：2510105
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