| Food safety is related to the health and safety of the people and the future of the Chinese nation.The report of the 19 th National Congress of the Communist Party of China clearly put forward the implementation of food safety strategy,so that people can eat with confidence.However,the current food safety situation in China is still severe,and food safety problems occur frequently,reflecting the lack of corporate social responsibility in food companies.In order to improve the current situation of food safety,the Chinese government has issued a number of food safety-related laws and regulations in recent years,including the Food Safety Law and the Measures for the Administration of Food Recalls.The release of the Measures for the Administration of Food Recalls reflects the government’s emphasis on food recalls and‘the last mile’ of food safety prevention and control,so that a long-term food safety guarantee mechanism to promote corporate social responsibility through food recall will be formed.At present,the food recall of imported enterprises is related to the relatively complete food recall system in foreign countries,therefore,there is a better basis for studying how food recalls can contribute to corporate social responsibility and thus form a long-term mechanism to ensure food safety.This paper combined the current reality that companies are responsible for imported food recalls,selected a sample of food companies with good CSR disclosure,collected existing available imported food recall data,studied the impact of imported food recalls on food corporate social responsibility in China,and then explored the formation of a benign mechanism for corporate social responsibility through food recalls.This paper firstly analyzed the current situation of imported food safety,imported food recall and corporate social responsibility in China through data statistics.Secondly,based on literature combing,current status of government mandatory recalls and the assumption of bounded rationality,this paper constructed an evolutionary game model between food companies and government food recall supervision departments.Then,combined with system dynamics,this paper conducted numerical simulations to analyze the impact of government supervision,enterprise scale and corporate governance structure on the establishment of corporate social responsibility for imported food recalls.Thirdly,by collecting real data on imported food recalls and corporate social responsibility in China,this paper used a panel data model to empirically analyze the game conclusions,analyzed the impact of imported food recalls on corporate social responsibility,and further analyzed whether government supervision,enterprise scale and corporate governance structure will lead to the transformation of imported food recalls into a virtuous track for corporate social responsibility.The research results show that:(1)Imported food recalls will have a negative impact on food corporate social responsibility;(2)In China,government supervision plays an important and positive role in the establishment of corporate social responsibility for imported food recalls,and it is necessary for the government to participate in the mandatory participation of imported food recalls;(3)The scale of the enterprise has a significant negative effect on the construction of food corporate social responsibility for imported food recalls,while the corporate governance structure plays a positive role.Based on the research findings,this paper put forward policy suggestions in not abandoning the role of government mandatory participation in imported food recalls,strengthening the promotion of corporate social responsibility for food enterprises with larger enterprise scale and more concentrated equity etc.. |