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随着食品企业面临愈发激烈的多元化竞争,其存在的可持续发展问题也日益显露。本文首先对国内外社会责任研究进行综述,然后以53家食品行业上市公司为研究对象,对食品行业通过履行社会责任实施可持续发展战略及其对经营绩效的影响展开研究。本文结合“三重底线”理论与利益相关者理论,建立食品企业社会责任评价体系,分析企业主动承担社会责任与企业经营绩效之间的关系,探究影响食品企业达到终极目标——实现可持续发展的关键因素,提出针对性的意见和建议。实证结果表明,食品企业积极主动地承担社会责任有利于提高企业经营绩效,企业必须关注股东和消费者等利益相关者,以实现共赢。
As food enterprises are facing more and more diversified competition, their existing problems of sustainable development are also increasingly exposed. This article first reviews the research on social responsibility both at home and abroad, and then studies the 53 food industry listed companies on the implementation of sustainable development strategies and the impact on the business performance through the implementation of social responsibility in the food industry. Based on the “triple bottom line” theory and stakeholder theory, this paper establishes the social responsibility evaluation system of food enterprises, analyzes the relationship between social responsibility and business performance of enterprises, and explores the impact of food enterprises to achieve the ultimate goal of sustainable The key factors for development, put forward targeted comments and suggestions. The empirical results show that food companies take the initiative to shoulder social responsibility is conducive to improving business performance, companies must pay attention to shareholders and consumers and other stakeholders in order to achieve win-win situation.