农业和食品业企业社会责任与企业绩效的关系研究

发布时间：2018-06-04 05:45

本文选题：利益相关者理论 + 企业社会责任　；参考：《武汉轻工大学》2015年硕士论文

【摘要】：自20世纪20年代英国学者谢尔顿首次提出“企业社会责任(Corporate Social Responsibility,CSR)”的概念以来,企业社会责任的研究与发展已将近一个世纪。随着西方学术界对企业社会责任理论的激烈讨论,企业社会责任理论逐渐成熟,但并不能满足众多企业、跨国公司和社会团体的需要。且近些年,随着食品安全问题频频发生,食品业企业社会责任问题成为社会关注的焦点。本文遵循从理论到实证的研究思路,探究我国农业和食品业CSR与企业绩效的关系。首先,对CSR和利益相关者理论进行梳理,将企业的利益相关者划分为:企业资本的注入者(股东)、企业债务的权利者(债权人)、企业财富的创造者(员工)、企业产品的供应者(供应商)、企业产品的接受者(消费者)、企业运行的监管者(政府)、以及其他两个与企业生存有着间接联系的利益相关者(环境和社区),并基于利益相关者理论对CSR进行界定。其次,展开实证分析前的研究设计和变量选取,论述CSR与企业绩效的相互关系后提出研究假设。再次,构建CSR和企业绩效评价指标体系,分别选取八个指标衡量企业对各利益相关者的责任,选取两个市场收益指标和两个会计指标衡量企业绩效,并以企业规模作为控制变量。最后,选取农业和食品业2012-2013年A股上市公司作为样本,从当期CSR对当期企业绩效、前一期CSR对当期企业绩效、当期企业绩效对当期CSR、前一期企业绩效对当期CSR四个维度,利用SPSS.16软件对样本数据进行多元回归分析。本文得出的结论为:一是我国农业和食品业以食品安全问题为主的企业社会责任问题仍然严重,企业自主履行CSR和披露CSR报告的意识不强。二是当期CSR与当期企业绩效之间的关系密切。尤其要注重对债权人、供应商、消费者、政府和社区的责任。三是前一期CSR对当期企业绩效的影响和前一期企业绩效对当期CSR的影响不显著,即CSR与企业绩效关系研究中不存在滞后期的影响。针对企业在履行社会责任方面的不足,本文最后从企业、政府和社会公众三个层面提出相关对策建议。
[Abstract]:Since the British scholar Shelton put forward the concept of "Corporate Social responsibility" for the first time in the 1920s, the research and development of corporate social responsibility has been going on for nearly a century. With the fierce discussion of corporate social responsibility theory in western academic circles, corporate social responsibility theory has matured gradually, but it can not meet the needs of many enterprises, multinational corporations and social groups. In recent years, with the frequent occurrence of food safety issues, food industry corporate social responsibility has become the focus of attention. This paper explores the relationship between CSR and firm performance in agriculture and food industry. First of all, to comb the CSR and stakeholder theory, The stakeholders of the enterprise are divided into: the injector of the capital of the enterprise (shareholders), the right person of the enterprise's debt (creditors), the creator of the enterprise's wealth (employee), the supplier of the enterprise's products (supplier), the acceptance of the enterprise's product. Consumers (consumers), regulators (government), and two other stakeholders (environment and community) who are indirectly linked to the survival of the firm, and define CSR based on stakeholder theory. Secondly, the research design and variable selection before empirical analysis are carried out, and the research hypotheses are put forward after discussing the relationship between CSR and firm performance. Thirdly, construct CSR and enterprise performance evaluation index system, select eight indicators to measure the responsibility of the enterprise to the stakeholders, select two market income indicators and two accounting indicators to measure the performance of the enterprise. And take the enterprise scale as the control variable. Finally, we select the A-share listed companies of agriculture and food industry in 2012-2013 as the sample, from the current CSR to the current corporate performance, the previous CSR to the current corporate performance, the current corporate performance to the current CSRs, the previous corporate performance to the current CSR four dimensions. The multivariate regression analysis of the sample data is carried out by using SPSS.16 software. The conclusions of this paper are as follows: first, the problem of corporate social responsibility in agriculture and food industry is still serious, and the consciousness of enterprises to fulfill CSR and disclose CSR report is not strong. Second, the relationship between current CSR and current corporate performance is close. Pay particular attention to the responsibilities of creditors, suppliers, consumers, governments and communities. The third is that the influence of CSR on current enterprise performance and previous period of enterprise performance on current CSR is not significant, that is, there is no lag effect in the study of the relationship between CSR and enterprise performance. Aiming at the deficiency of enterprises in fulfilling their social responsibility, this paper puts forward some countermeasures and suggestions from three aspects: enterprise, government and the public.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F426.82;F270

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