文献类型：期刊文献

中文题名：食品饮料行业上市公司社会责任信息披露研究

英文题名：Research on Social Responsibility Information Disclosure of Listed Companies in Food and Beverage Industry

作者：周虹[1]

机构：[1]广东海洋大学管理学院,广东湛江524000

年份：2022

期号：1

起止页码：120

中文期刊名：商业经济

外文期刊名：Business & Economy

收录：国家哲学社会科学学术期刊数据库

基金：广东海洋大学博士科研启动资助项目:战略性企业社会责任的影响因素研究(R20066)。

语种：中文

中文关键词：食品饮料行业;企业社会责任;信息披露

外文关键词：food and beverage industry;corporate social responsibility;information disclosure

中文摘要：食品安全和质量问题历来受到人们重视。党的十九大报告明确提出实施食品安全战略,建立食品安全现代化治理体系。食品饮料业企业是否能切实履行社会责任,关乎广大消费者的生活质量,关乎这一战略目标的实现。以中国社科院最新发布的《中国企业社会责任报告指南4.0之食品饮料业》中的指标体系为衡量标准,通过手工收集沪深两市食品饮料业上市公司公开发布的2017-2019年社会责任报告,从本质责任、市场表现、社会表现和环境表现四个方面共93个指标统计分析了食品饮料行业企业社会责任信息披露水平,以帮助企业更好地进行社会责任管理,也有助于各利益相关方更好地了解企业的履责水平,并为政府加强监管提供决策依据。

外文摘要：Food safety and quality have always been the focus of people.The report of the 19th CPC National Congress clearly proposed the implementation of food safety strategy and the establishment of a modern food safety management system.Whether food and beverage enterprises can effectively fulfill their social responsibilities is related to the quality of life of consumers and the realization of this strategic goal.Based on the index system in the food and Beverage Industry Guide 4.0 of Chinese Corporate Social Responsibility Report released by the Chinese Academy of Social Sciences as the measurement standard,the social responsibility reports published by listed companies in the food and beverage industry in Shanghai and Shenzhen from 2017 to 2019 were collected manually.From the essence responsibility,market performance,social performance and environmental performance four aspects altogether 93 index statistics analysis of the food and beverage industry corporate social responsibility information disclosure level,so as to help enterprises to better manage the social responsibility,also help all stakeholders to have a better understanding of the enterprise spirit of responsibility level,and provide decision basis for the government to strengthen supervision.