Research On The Performance Evaluation Of Corporate Social Responsibility Of Leading Enterprises Of Agricultural Industrialization Based On Quadruple Performance Assessment Model

With the development and progress of society,corporate social responsibility has also evolved,from the initial shareholder supremacy to the later stakeholderism.Corporate social responsibility has become an important factor for enterprises to improve their competitiveness.China also attaches more and more importance to corporate social responsibility.Enterprises spontaneously disclose social responsibility information on various carriers,actively assuming social responsibility.And the government also gives certain policy support.Nowadays,enterprises have an increasingly profound understanding of the concept of social responsibility.And the fulfillment of corporate social responsibility should echo national policies.Since the rural revitalization strategy was determined,according to the national strategic plan,leading enterprises in agricultural industrialization have been supported and guided by policies,undertaking the important task of leading and driving the comprehensive revitalization of rural areas,as well as the agricultural and rural modernization.These enterprises should take the duty of driving farmers to employment and increase income,which has a unique role.Therefore,it is special for leading enterprises in agricultural industrialization to assume social responsibility.Based on the background above,using literature analysis method and case study method,this paper takes Muyuan Foods as a case enterprise to conduct a research on the performance evaluation of corporate social responsibility of leading enterprises in agricultural industrialization.On the basis of sorting out relevant literature at home and abroad,based on stakeholder theory,corporate social responsibility theory and ESG,corporate social responsibility performance is divided into four parts,which are economic performance,environmental performance,social performance and governance performance.Based on the quadruple performance assessment model,according to the characteristics of leading enterprises in agricultural industrialization,considering the accessibility,this paper establishes a corporate social responsibility performance evaluation index system for leading enterprises in agricultural industrialization.This paper evaluates and analyzes the social responsibility performance of Muyuan Foods from 2017 to 2021 using CRITIC method and fuzzy comprehensive evaluation method.Four first-level evaluation indicators are established from four aspects: economic dimension,environmental dimension,social dimension and governance dimension.Eleven secondlevel evaluation indicators such as shareholders,creditors,suppliers,government,environmental management,employees,consumers,communities and public,organizational structure,transparency and innovation are determined according to stakeholder theory.Thirty-two third-level evaluation indicators are selectedThe research results show that the comprehensive evaluation of Muyuan Foods’ social responsibility performance has an average score,decreasing in 2018 and increasing in2020 and 2021.Specifically,the economic performance ranges between average and lower level.Influenced by African swine fever,the economic performance has the lowest score in2018.The scores of suppliers and government are low,while that of stakeholders and creditors are increasing.The environmental performance ranges between good and excellent.Muyuan Foods being listed in heavy pollution units,it has the lowest score in2021.The social performance ranges between average and good level.The core is increasing as a whole.The scores of employees are excellent,those of customers average,those of communities and public good.The governance performance is average level,with a lower score in organizational structure performance.After analyzing the degree of corporate social responsibility performance of Muyuan Foods,the common problems existing in the fulfillment of corporate social responsibility of leading enterprises in agricultural industrialization are sorted out,including weak risk resistance,inadequate management capacity,immature information disclosure and lack of innovation investment.A series of countermeasures are proposed to solve these problems.We suggest the government to perfect the infrastructure construction to improve enterprises’ ability of risk resistance.We advise the government to improve the policy of introducing talents in order to help enterprises to enhance interior management level.The government is recommended to make attempts to fix the corporate social responsibility information disclosure system.The government should encourage enterprises to devote greater efforts to R&D and establishing a brand image.The evaluation of corporate social responsibility performance should be strengthened to encourage corporates to better satisfy social responsibilities.