A Study On The Sustainable Development Performance Evaluation Of Food Companies

Sustainable development strategy is the strategy that the society and enterprises choose together nowadays.How to realize the sustainable development of enterprises has always been the concern of enterprise managers.It is not only necessary to realize the sustainable and stable operation benefits of enterprises,but also necessary to exert the social responsibility of enterprises to make the surrounding environment and ecology sustainable.Enterprise performance evaluation is an important part of daily management and plays a guiding role in the development of enterprises.The effectiveness of such guidance not only plays an important role in the correct evaluation of business performance,but also plays a great role in the healthy and sustainable development of enterprises.Due to the low profit,fierce competition and frequent safety problems,food enterprises should pay more attention to the guiding role of performance evaluation on sustainable development.Therefore,it is particularly urgent to establish a scientific and perfect performance evaluation system for sustainable development of food enterprises.First of all,in this paper,the integrated use of enterprise sustainable development theory,the theory of multiple baseline,the enterprise performance evaluation theory,stakeholder theory and related research results,on the basis of domestic and foreign scholars research,analysis of problem of food enterprises in the aspect of sustainable development in our country,the necessity of sustainable development evaluation system is proposed.Second,the focus of this article for the food industry sustainable development evaluation system of the building,on the basis of the theory of multiple line,combining with the characteristics of food enterprises and the present condition of the target sample food enterprises,the existing evaluation system for reference,construct a set of financial,social,environmental,management,business ethics,innovation six indicators of food enterprise performance evaluation system of sustainable development.Finally,rely on the empirical research on evaluation index system of sustainable development,with more than 20 food companies in nearly five years data of listed companies as samples,using the entropy method to calculate and determine the index weight,use a weighted average of the evaluation model to calculate comprehensive score of each sample,further analysis about the present situation of food enterprises sustainable development target sample,and choose the natural resources,advertising expenditure,disclosure of social responsibility,technology innovation,the company size five factors,factors affecting food enterprise sustainable development research,Furthermore,the paper puts forward relevant policies and Suggestions on improving the sustainable development ability of food enterprises from the three aspects of enterprise,government and society.The empirical study found that the selected target sample food enterprises had problems such as low overall level of sustainable development,slow development,unbalanced development of subdivided industries,large performance differences among enterprises,and polarization.Research on factors influencing the sustainable development of food enterprises shows that advertising expenditure,social responsibility disclosure and technological innovation have a significant positive impact on the performance level of sustainable development of enterprises,while natural resources have a significant negative impact and company size has no significant impact.