Font Size: a A A

Evaluation On The Level Of Food Of Corporate Social Responsibility Information Disclosure

Posted on:2015-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:Z X LiFull Text:PDF
GTID:2269330428957273Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, the problem of food quality safety has become the focus of everyone’sattention, melamine raised a great disturbance in2008; unified peach, farmer spring into "arsenicgate" in2009; drainage oil and fake egg in2010; Shuanghui encountered "Clenbuterol"earthquake in2011; Xu Fuji into disturbance of additive in2012; Dove chocolates were foundlmaggots in2013…These food quality and safety problems are challenging listing corporation’scredibility. The current issue of food safety fuse has been lit, affecting all aspects of the industrychain of the food industry, China’s food of corporate social responsibility has become a hot issue.But at present most of the food enterprises in China lack of understanding of social responsibility,all scholars lack research on food of corporate social responsibility information disclosure levelBased on this background, this article from the perspective of food enterprises, food enterpriseslisting corporation as the object of study, to conduct a comprehensive assessment of the level ofsocial responsibility.Firstly, according to the characteristics of food enterprises through open questionnaire surveyof experts and consumers, as well as the analysised of the domestic and overseas literaturessummary,the paper concluded the specific content of the social responsibility of food enterprises,then used the factor analysis method building evaluation index system of food corporate socialresponsibility information disclosure, including8first level indicators, two level index consistsof38, one level index includes investors, employees, food quality and safety, environment, aftersale service, social commonweal, supplier and the government class. Finally, the articles selectedindex method for measuring method, performance, applicated projection pursuit model toevaluate74food industry listing corporation in2012.The results show that social responsibility,environmental issues, staff class, food quality and safety class in terms of information disclosuregreatly Influence on the level of food of corporate social responsibility information disclosure,obtained the food of corporate social responsibility information disclosure horizontalcomprehensive ranking. This article analysised the problems of food corporate socialresponsibility from the enterprise itself, the government, the social point of view, and putforward corresponding countermeasures.
Keywords/Search Tags:Food enterprises, Social responsibility, Index system, Projection pursuit
PDF Full Text Request
Related items