摘要
为研究食品饮料行业中企业的社会责任信息披露与社会声誉的关系,以2016—2018年93家我国上市食品饮料行业公司为研究对象,利用一系列数据分年和总体就企业社会责任信息相关披露与社会声誉的关系进行实证分析和研究。结果表明:企业的社会声誉受到企业社会责任信息相关披露的影响,同时企业社会声誉受到企业社会责任信息中精准扶贫信息相关披露的影响,均是正相关关系。最后进行了稳健性检验,也证明了前面的结论。因此,企业应该认识到自身企业责任相关信息披露的必要性,同时,完善相关企业法律法规及制度建设、宣传到位,培养企业社会责任、公益意识和媒体参与食品安全社会共治,形成企业积极披露社会责任相关信息的共赢局面。
In order to study the relationship between corporate social responsibility information disclosure and social reputation in food and beverage industry,93 listed food and beverage companies in China from 2016 to 2018 were selected as the research objects,and a series of data were used to conduct empirical analysis and research on the relationship between corporate social responsibility information disclosure and social reputation.The results show that:corporate social reputation is positively affected by the disclosure of corporate social responsibility information,and corporate social reputation is positively affected by the disclosure of targeted poverty alleviation information in corporate social responsibility information.Finally,the robustness test is carried out,which also proves the previous conclusions.Therefore,enterprises should recognize the necessity of information disclosure related to their own corporate responsibility,improve the construction of relevant enterprise regulations and systems,and put in place publicity,cultivate corporate social responsibility,public awareness and media participation in food safety social governance,so as to form a win-win situation in which enterprises actively disclose information related to social responsibility.
作者
王璐
赵伟
WANG Lu;ZHAO Wei(Shandong Agricultural University,Taian 271018,China)
出处
《科技与经济》
2020年第6期61-65,共5页
Science & Technology and Economy
基金
山东省“双一流”奖补资金资助项目——“畜牧产业经济”(项目编号:SYL2017XTTD16
项目负责人:赵伟)成果之一。
关键词
食品饮料企业
社会责任信息披露
社会声誉
food and beverage enterprises
disclosure of corporate social responsibility information
social reputation
