用户名: 密码: 验证码:
食品企业社会责任行为表现评价及消费者响应
详细信息    本馆镜像全文|  推荐本文 |  |   获取CNKI官网全文
摘要
近年来,随着经济的发展,企业社会责任问题引起了世界各国的广泛关注。但相形之下,由于我国对企业社会责任的认识和实践起步较晚,企业履行社会责任的现状不容乐观。而作为特殊行业的食品行业,近些年来在食品安全方面问题不断,引发了社会公众对食品企业社会责任的问责。
     国外一些研究认为,作为企业重要利益相关者的消费者可以运用手中的“货币选票”决定企业在市场上的生死存亡,进而使得企业具有内在动力去承担相应的社会责任。当前,我国消费者对食品企业的社会责任如何认知、能否对食品企业社会责任行为作出响应,消费者的个人特征是否会对企业社会责任认知和响应产生影响等,这些问题的明确和分析构成本文的研究重点。
     本文的主要目标是研究食品企业社会责任的内容,建立食品企业社会责任行为表现评价体系,运用该体系对我国食品企业社会责任的实际履行状况进行评价,并了解我国食品企业对消费者履行社会责任的情况。在此基础上,通过分析消费者对食品企业社会责任认知和响应状况及其影响因素,为促进我国食品企业履行社会责任提供理论支持和政策建议。本文主要的研究内容及结论如下:
     (1)根据利益相关者理论和国际标准ISO26000社会责任指南,本文明确了食品企业社会责任的内容。结合我国国情和食品企业特点,本文从股东、债权人、消费者、员工、供应商、政府及社区等利益相关者角度建立了食品企业社会责任行为表现评价指标体系,明确了各项评价指标,运用层次分析法确定了指标权重,应用内容分析法确定各项指标取值,最终对食品企业社会责任行为表现进行综合评价。在此基础上,本文利用该体系对我国沪深上市食品企业进行了实际评价,结果表明,我国上市食品企业履行社会责任的总体表现不理想,上市食品企业履行社会责任的差异较大,食品企业对消费者履行社会责任的实际状况最差。
     (2)利用调查问卷数据,本文实证分析了我国消费者对食品企业社会责任的认知状况及影响因素,得出如下主要结论:绝大多数消费者对食品企业社会责任问题较为关注。大部分消费者认同食品企业应考虑各利益群体的利益,消费者对自身利益的责任意识高于对政府、债权人、员工、供应商、股东、社区等其他利益相关者的责任意识。在各项社会责任具体内容当中,消费者最为看重的是食品质量与安全责任,而对社会捐赠责任认同度最低。同时,研究结果显示,我国消费者对食品企业社会责任的认知水平有待进一步提高,消费者对社会责任问题的关注程度以及人口学特征与其对食品企业社会责任的认知水平有着显著相关性。消费者对食品企业社会责任的关注程度以及消费者的年龄、受教育程度、收入状况与其认知水平显著正相关,对食品企业社会责任的关注程度越高、年龄越大、教育水平越高、收入越高的消费者对食品企业社会责任的认知水平也越高。职业、所在地的经济发展程度也与消费者认知水平呈显著相关关系,在企业单位工作的消费群体对食品企业社会责任认知水平最高,生活在经济较发达地区的消费者对食品企业社会责任的认知水平也较高。
     (3)本文通过情境模拟实验法和问卷调查,考察了消费者对食品企业社会责任表现的评价,分析了食品企业社会责任表现与消费者响应之间的关系,得到以下研究结论:第一,消费者对于能够保障食品安全的企业的社会责任评价要显著高于对食品安全出现问题的企业的社会责任评价,消费者对于从事慈善捐赠的企业的社会责任评价要显著高于对不从事慈善捐赠的企业的社会责任评价。但消费者对不同的社会责任行为表现给予的评价存在差异,在食品安全及慈善捐赠两者之间,消费者更注重食品安全。同时,企业保障食品安全和从事慈善捐赠有显著的交互效应,慈善捐赠的效应会根据食品安全情况的不同而不同。当企业能够保障食品安全时,从事慈善捐赠会得到较高的消费者评价;而当企业食品安全出现问题时,尽管企业积极从事慈善捐赠,但消费者评价仍大幅度下降。第二,食品企业积极承担社会责任对消费者的购买意愿有正向影响。当企业采取了积极的社会责任行为时,确实会提高消费者的购买意愿;而当消费者了解企业社会责任的消极表现时,其购买意愿会显著降低。也就是说,消费者愿意运用消费手段去支持或者反对那些积极或消极承担企业社会责任的企业。第三,不同类型的消费者对食品企业社会责任响应程度有明显的差异。消费者的认知水平、受教育程度、个人月收入、地区差异等不同人口学特征均对消费者的购买意愿起调节作用。消费者的食品企业社会责任认知水平越高、受教育程度越高、收入越高、生活所在地的经济越发达,其对食品企业社会责任表现的响应程度越高。
     本文对食品企业社会责任行为表现的评价以及对消费者认知和响应的研究,对食品企业经营者及政策制定者具有一定的实践意义。一方面,食品企业经营者应强化社会责任意识,关注不同消费者对社会责任的认知水平和响应状况,合理开展社会责任实践活动。另一方面,政府应对食品企业的社会责任行为加以引导、管理和监督,并着力提高消费者对社会责任的认知水平。
With the development of economy, there is widespread concern related to corporate social responsibility around the world in recent years. However, it is not optimistic for companies to perform social responsibility due to the lack of awareness to corporate social responsibility (CSR) and the late startup of CSR activities. Furthermore, increasing food safety problems in food companies have drawn wide attention of public towards the bottom line of corporate social responsibility.
     Relevant literatures believe that consumers can decide the survival of the enterprise on the market by using dollar votes, which can urge the enterprise to perform its social responsibility. This thesis focuses on what Chinese consumers think of corporate social responsibility, whether they can respond to CSR and whether consumers'individual characteristics influence the cognition and purchase decision.
     The main objectives of this thesis are to study the content of CSR of food companies, build evaluation index system to assess the performance of CSR of food companies, and to test food companies' social responsibility based on this evaluation index system, which can learn the situation of food companies'social responsibility towards the consumers in china. In addition, the thesis is to analyze the awareness and response of consumers towards CSR of food companies and its influencing factors. The main content and conclusions are as follows:
     First, based on the theories of stakeholders and ISO26000, this thesis identified the content of CSR of food companies and then on the basis of the characters of food industry, the thesis established the evaluation index system for CSR from the perspective of stakeholders including shareholders, creditors, consumers, employees, suppliers, government and community. Using Analytic Hierarchy Process (AHP), the thesis established and weighed the various indicators. The thesis also assigned scores to indicators by using content analysis. Furthermore, applying this evaluation index system, the thesis evaluated the CSR behaviors of Chian's food companies based on the statistics listed on Shanghai Stock Exchange and Shenzhen Stock Exchange. The results indicated that the overall situation of food companies fulfilling social responsibility was unsatisfactory, and that apparent differences of fulfilling CSR existed among the food companies. The thesis also found that food companies performed their social responsibilities worst for the consumers.
     Second, by means of questionnaire data conducted in Jiangsu Province, this thesis empirically analyzed consumers' cognition to CSR (CSR) and the main influence factors in food industries. The result showed that an overwhelming majority of consumers were concerned about CSR issues in food industries. Most consumers agreed that food companies should take the interests of various groups into account. As for different aspects of CSR in food industries, consumers paid more attention to their own interests than those of the government, creditors, employees, suppliers, shareholders and other stakeholders. And consumers were more concerned about food quality and safety than the other issues, donation least concerned. Moreover, the awareness level of CSR among consumers in China was still low and need be raised. The demographic characteristics of consumers had a significant correlation with consumer perceptions of CSR in food industries. The degree of concern to CSR, consumer's age, education, occupation, personal income as well as job location were significantly and positively related to the level of the consumer's awareness. The older the consumer was, the higher the education level was, and the higher the consumer's income was, the greater the cognitive level of CSR was. The level of consumers' awareness was also significantly related to their occupation and regional economic development. The consumer groups working at companies and living in developed areas had high recognition of CSR.
     Thirdly, on the basis of data obtained from the simulation experiment and survey, this thesis examined consumers' evaluation on food companies'CSR activities, and their responses toward CSR as well as its influencing factors. The results showed that it was higher for consumers' evaluation towards the food company which has the higher lever of food safety or philanthropic activity, but there were significant differences in consumer's evaluation among different CSR activities such as food safety and philanthropic activity. Meanwhile, the results revealed a significant interaction between food safety and charity activities, the effect of charity activities varying upon food safety status. Charity donations would get higher consumer evaluation in case the company guaranteed food security. But once there were some problems in food safety, consumer evaluation would sharply decline in spite of the company's charity behaviors. In addition, CSR activities had a positive impact on consumer's purchase intention. For those food companies which really performed positive social responsibilities, consumers' purchase intention would rise, and vice versa, which meant that consumers tended to support positive food companies'CSR activities or oppose negative food companies'CSR activities. On the other hand, different consumers responded to CSR significantly differently. More specifically, consumers' characteristics such as education, income, and regional economy development had certain effect on the extent of consumers' response. The consumers who responded more actively were those who paid more attention to food companies' CSR and those who had higher education level and income, as well as those who lived in developed areas.
     This thesis analyzed consumers' awareness and response towards food companies' CSR, which had certain practical significances for administrators of food companies and policy makers. On one hand, the managers of food companies should strengthen their CSR consciousness, cared about different levels of consumer awareness and responses to social responsibilities, and performed their CSR activities. On the other hand, policy makers should take measures to guide, regulate and supervise food companies'CSR activities. Meanwhile, the government should increase the cognitive level of consumers towards food companies' CSR.
引文
[I]Becker-Olsen, K.L., Cudmore, B. A., Hill R. P., The Impact of Perceived Corporate Social Responsibility on Consumer Behavior [J]. Journal of Business Research,2006,59(1):46-53.
    [2]Brown TJ, Dacin PA.The Company and the Produet:Corporate Associations and Consumer Produet Responses [J]. Journal of Marketing,1997,61(1):68.
    [3]Brammer S.,Williams Geoffrey, Zinkin John J. Religion and Attitudes to Corporate Social Responsibility in a Large Cross-Country Sample [J].Journal of Business Ethies,2007,71(3):229-243.
    [4]Bruck, Gilbert, The hazards of Corporate Responsibility [J], Fortune Magazine,1973(6):114.
    [5]Carroll A.B. A three-dimensional conceptual model of corporate performance [J]. Academy of Management Review,1979,(5):497-505.
    [6]Carroll A.B. The Pyramid of Corporate Social Responsibility:Toward the Moral Management of Organizational Stakeholders [J].Business Horizon,1991,34(7-8):39-48.
    [7]C.B. Bhattacharya;Sankar Sen. Doing better at dong good:When, why, and how consumers respond to corporate social initiatives [J].California Management Review,2004,47(1):9-24.
    [8]Clarkson, Max, B. E., A Stakerholder Framework for Analyzing and Evaluating Corporate Social performance" [J], Academy of Management Review,1985,20(1):92.
    [9]Clarkson.A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance [J]. The Academy of Management Review,1999,(4):14-19.
    [10]Dodd, E. Merrick, For whom are Corporate Managers Trustees? [J]. Harvard Business Review, 1932,45(7):1147-1148.
    [11]Donaldson, Thomas and Preston, Lee E., the Stakeholder Theory of the Corporation:Concepts, Evidence, and Implications [J]. The Academy of Management Review,1995,20(1):65-91.
    [12]Drumwright, M. E. Company Advertising with a Social Dimension:The Role of Noneconom in Criteria [J]. Journa 1 of Marketing,1996,60 (4):71-87.
    [13]Elizabeth HC,Ross W. The influence of firm behavior on Purchase intention:do consumers really care a bout business thies? [J]. Journal of Consumer Marketing,1997,14(6):421-432.
    [14]Ellen Garbarino,Mark S Jolmson. The different roles of satisfaction, trust, and commitment in customer relationships [J] Journal of Marketing,1999,63(2):70-87.
    [15]Falck, Oliver and Heblich, Stephan. Corporate social responsibility:Doing well by doing good [J]. Business Horizons,2007,50(3):247-254
    [16]Freeman, R.E. Strategic Management:A Stakeholder Approach [M]. Boston:Pitman,1984.
    [17]Friedman,M. The Social Responsibility of Business is to Increase Its Profits [N]. The New York Times,1970-09-13.
    [18]Folger,H.,Nurt,F. A note on social responsibility and stock valuation [J].Academy of Management Journal,1975,(18):155-159.
    [19]Goldsmith R. E., Lafferty B A, Newell S J. The influence of corporate credibility on consumer Attitudes and Purchase Intent [J].Corporate Reputation Review,2002,3(4):304-318.
    [20]Holmes, Jone H. and Chistopher J. Kilbane. Cause-related Marketing:Seleted Effects of Price and Charitable Donations [J]. Journal of Nonprofit & Public Section Marketing,1993,1 (4):67-83.
    [21]Jeffery Sonnefeld. Measuring Corporate Performance [J]. Academy of Management Proceedings, 1982,(6):7-11.
    [22]L. S. Mahoney & Linda Thorne. Corporate Social Responsibility and Long-Term Compensation: Evidence from Canada [J]. Journal of Business Ethics,2005,57 (3):241-253.
    [23]Lafferty, B. A., and Goldsmith, R. E. Corporate Credibilitys' Role in Consumers' Attitudes and Purchase Intentions When a High versus a Low Credibility Endorser Is Used in the Recipients'Access to Attitude Relevant Information in Memory [J]. Journal of Business Research, 1999,44(2):109-116.
    [24]Luo, XM and Bhattacharya, CB. Corporate Social Responsibility, Customer Satisfaction, and Market Value [J].Joumal of Markcting,2006,(70):1-18.
    [25]Maignan, I., Consumers' Perceptions of Corporate Social Responsibilities:A Cross-Cultural Comparison [J]. Journal of Business Ethics,2001,30(1):57-72.
    [26]Maignan, Isabelle and Ferrell, O.C., Nature of Corporate Responsibilities:Perspectives from American, French, and German Consumers [J]. Journal of Business Research,2003,56(1):55-67.
    [27]Mc Williams, A. and Siegel, D. Corporate Social Responsibility:A Theory of the Firm Perspective [J]. Academy of Management Review,2001,26(1):117-127.
    [28]Meehan,J., Meehan,K.and Richards,A. Corporate Social Responsibility:The 3c-Sr Model [J]. International Journal of Social Economics,2006,33(5):386-398.
    [29]Michael J Maloni; Michael E. Brown, Corporate Social Responsibility in the Supply Chain:An Application in the Food Industry [J], Journal of Business Ethics.2006,68:35-52.
    [30]Mohr L, Webb D, Harris K. Do Consumers Expect Companies to be Socially Responsible? The Impact of Corporate Social Responsibility on Buying Behavior [J].Journal of Consumer Affairs, 2001,35(1):45-72.
    [31]Mohr, L.A and Webb, D.J. The Effects of Corporate Social Responsibility and Price on Consumer Responses [J]. The Journal of Consumer Affairs,2005,39(1):121-147.
    [32]Monika Hartmann.Corporate Social Responsibility in the Food Sector [J]. European Review of Agricultural Economics,2011,38 (3):297-324.
    [33]Orpen, Christopher. The Attitudes of United States and South African Managers to Corporate Social Responsibility [J]. Journal of Business Ethics,1987,6(2):89-96.
    [34]Ross,John K.,Mary Ann Stutts,and Larry Patterson.Tactical Considerations for the Effective Use of Cause-related Marketing[J] Journal of Applied Business Research,1990,(2):111-123.
    [35]Rowley Tim, Berman Shawn, A New Brand of Corporate Social Performance [J]. Business and Society,2000,39(4):397-398
    [36]Ruf Bernadette M., Muralidhar Krishnamurty, and Paul karen. The Development of a Systematic Aggregate Measure of Corporate Social Performance [J]. Journal of Management,1998,24(1):122.
    [37]Simpson,W.G.,Kohers,T. The Link between Social and Financial Performance:Evidence from the Banking Industry [J]. Journal of Business Ethics,2002, (35):97-109.
    [38]Smith, Scott M. and David S. Alcorn. Cause Marketing:A New Direction in the Marking of Coporate soeial Responsibility [J]. Journal of Comsumer Marketing,1991,8,3:19-35.
    [39]SenS, Bhattacharya C B. Does doing good always lead to Doing Better? Consumer Reactions to Coporate soeial Responsibility [J]. Journal of Marketing Researeh,2001,38:225-243.
    [40]Snider Jamie, Hill Ronald Paul, Martin Diane. Corporate Social Responsibility in the 21st Century: A View from the World's Most Successful Firms [J]. Journal of Business Ethics,2003,12/(48): 175-187.
    [41]Wood, Dorma J., Soeial Issues in Management:Theory and Research in Corporate Social Performance [J], Journal of Management,1991,17(2):386-387.
    [42]毕琳.论企业的食品安全社会责任[D].华中师范大学,2012.
    [43]陈宏辉,贾生华.企业利益相关者三维分类的实证分析[J].经济研究,2004,(4):81.
    [44]陈留彬.中国企业社会责任评价实证研究[J].山东社会科学,2007,11:145-150.
    [45]陈旭东,余逊达.民营企业社会责任意识的现状与评价[J].浙江大学学报(人文社会科学版),2007,2:69-78.
    [46]陈永正,贾星客,李极光.企业社会责任的本质、形成条件及表现形式[J].云南师范大学学报(哲学社会科学版),2005,3:34-42.
    [47]陈维政,吴继红,任佩瑜.企业社会绩效评价的利益相关者模式[J].中国工业经济,2002,07:57-63.
    [48]陈迅,韩亚琴.企业社会责任分级模型及其应用[J].中国工业经济,2005,9:99-105.
    [49]陈业玮.情感依恋对企业社会责任和消费者忠诚意向的影响机制研究[D].浙江工商大学博士学位论文.2010.
    [50]陈英杰.房地产企业社会责任评价指标体系研究[D].广东工业大学硕士论文.2011.
    [51]陈志昂,陆伟.企业社会责任三角模型[J].经济与管理,2003,11:60-61.
    [52]蔡文之.“地沟油”挑战企业社会责任底线[J].中国林业产业,2010,04:22-23.
    [53]常亚平,阎俊,方琪.企业社会责任行为、产品价格对消费者购买意愿的影响研究[J].管理学报,2008,5(1):110-117.
    [54]邓德军,蒋侃.消费者预期的企业社会责任的内涵研究[J].中国软科学.2011,10:93-101.
    [55]董素,乔宇.食品企业社会责任缺失原因分析及对策研究[J].商业经济,2011,20:25-27.
    [56]杜栋,庞庆华,吴炎.清华大学出版社.现代综合评价方法与案例精选[M].北京:清华大学出版社,2008.
    [57]杜彬,黎友焕.金融机构的社会责任基准:赤道准则[J].郑州航空工业管理学院学报,2008,02:87-91.
    [58]杜中臣.企业的社会责任及其实现方式[J].中国人民大学学报,2005,4:39-46.
    [59]冯浩,吴铭.由食品安全问题引发的对食品企业社会责任的探讨——从内控角度谈食品企业的社会责任[J].中国总会计师,2011,06:72-73.
    [60]冯朋波.企业社会责任的原因和机制探讨[D].暨南大学硕士论文,2007.
    [61]高洋.企业社会责任与消费者支持关系的实证研究[D].辽宁大学博士学位论文.2010.
    [62]高微,寇小萱.企业社会责任的延伸指标体系构成研究[J].商业时代,2007,36:51-52.
    [63]耿和江,韩振燕,崔伟.企业社会责任的影响因素及推进机制[J].中国人力资源开发,2008,7:35-38.
    [64]郭红玲.消费者视野中的企业社会责任——关于企业社会责任的消费者调研[J].生态经济,2006(2):73-76.
    [65]国务院国有资产监督管理委员会.关于印发《关于中央企业履行社会责任的指导意见》的通知[EB/OL].http://www.sasac.gov.cn/n1180/n1566/n259760/n264851/3621925.html国务院国有资产监督管理委员会网站.2008-1-4
    [66]何显富,蒲云,朱玉霞,唐春勇.中国情境下企业社会责任量表的修正与信效度检验[J].软科学,2010,24(12):106-110.
    [67]贺砾辉,何昀.“消费与责任”:对既往及未来维权年主题的一个解读——兼析作为“消费与责任”重要维度的消费者责任[J].消费经济,2008,02:25-29.
    [68]贾生华,陈宏辉,田传浩.基于利益相关者理论的企业绩效评价——一个分析框架和应用研究[J].科研管理,2003,04:94-101.
    [69]姜启军,苏勇.基于社会责任的食品企业危机管理[M].北京:格致出版社,2011.
    [70]江林.消费者心理与行为[M].北京:中国人民大学出版社,2007.
    [71]金立印.企业社会责任运动测评指标体系实证研究:消费者视角[J].中国工业经济,2006,(6): 114-120.
    [72]金碚,李钢.企业社会责任公众调查的初步报告[J].经济管理,2006,(3):13-16.
    [73]黎友焕.企业社会责任研究[D].西北大学博士学位论文,2007.
    [74]黎友焕,刘延平.中国企业社会责任建设蓝皮书[M].北京:人民出版社,2010.
    [75]李东进.消费者行为学[M].北京:机械工业出版社,2007.
    [76]李海芹.企业社会责任与顾客忠诚关系的实证研究[D].华中科技大学博士学位论文.2010.
    [77]李立清.企业社会责任评价理论与实证研究:以湖南省为例[J].南方经济,2006,(1):105-117.
    [78]李敏惠.食品类企业社会责任与经营业绩关系的实证研究[D].武汉理工大学,2012.
    [79]李思,姜启军.企业社会责任对食品质量安全的影响[J].黑龙江农业科学2011(7):103-105.
    [80]李思,姜启军.浅析食品企业的社会责任与全面质量管理[J].湖南农业科学,2010,24:50-51.
    [81]李双龙.试析企业社会责任的影响因素[J].经济体制改革,2005,(4):67-70.
    [82]李伟阳,肖红军.企业社会责任概念探究[J].经济管理,2008,30(21-22):177-185.
    [83]李伟阳,肖红军.IS026000的逻辑——社会责任国际标准深层解读[M].北京:经济管理出版社,2011.
    [84]李文川,罗宜政.基于SA8000的民营企业社会责任现状调查分析:以浙江省为例[J].商业经济与管理,2007,(3):21-26.
    [85]李心合.利益相关者财务论[J].会计研究,2003,10:10-15.
    [86]李雄飞.企业社会责任评价指标体系的构建[J].中国乡镇企业会计,2007,09:104.
    [87]栗朋.食品制造加工企业社会责任与财务绩效关系实证研究[D].天津大学,2009.
    [88]厉以宁,单忠东.中国企业社会责任调查报告(2006)[M].经济科学出版社,2007.
    [89]刘佳刚.消费者对企业社会责任的评价与响应研究[J].消费经济.2011,2(27):72-75.
    [90]刘增,金乔娟.消费者对认证食品的认知水平及影响因素分析——基于大连市的实地调研[J].消费经济,2011,(8):11-14.
    [91]卢代富.企业社会责任的经济学和法学分析北京:法律出版社,2002.
    [92]卢代富.国外企业社会责任界学说述评[J].现代法学,2001(3):137-144.
    [93]卢东,寇燕.基于消费者视角的企业社会责任综合解析[J].软科学,2003,(3):99-103.
    [94]卢岚,刘开明.中国企业社会责任标准实施指南[M].化学工业出版社,北京:2007.
    [95]罗辉,陈支武.企业社会责任问题研究综述[J].中国西部科技,2008,04:49-50+56.
    [96]骆蕾.我国食品企业社会责任现状研究[J].山东行政学院.山东省经济管理干部学院学报,2010,05:52-54.
    [97]吕军书.食品安全与企业社会责任的法律思考——兼论三鹿毒奶粉事件[J].前沿,2009,09:50-53.
    [98]吕玉芹,蒋欣文.食品制造企业社会责任及信息披露——基于利益相关者视角[J].山东财政学院 学报,2009,05:64-67.
    [99]马伯钧.论消费者责任[J].消费经济,2008,02:22-24.
    [100]马学斌,徐岩.企业社会责任评价技术应用研究.系统工程理论与实践,1995,(2):55-62.
    [101]孟繁富.消费者视角下的企业社会责任研究[D].山东大学,2012.
    [102]证监会,国家经贸委.上市公司治理准则[EB/OL].http://www.gov.cn/gongbao/content/2003/content_62538.htm.中华人民共和国中央人民政府网站.2002-01-7.
    [103]国家发展和改革委员会,工业和信息化部.食品工业“十二五”发展规划[EB/OL].http://www.sdpc.gov.cn/zcfb/zcfbtz/2011tz/t20120112_456305.htm中华人民共和国国家发展和改革委员会网站.2012-1-12.
    [104]沈洪涛,沈艺峰.公司社会责任思想起源与演变[M],世纪出版集团上海人民出版社,2007.
    [105]沈艺峰,沈洪涛.论公司社会责任与利益相关者理论的全面结合趋势[J].中国经济问题,2003:2.
    [106]疏礼兵.民营企业社会责任认知与实践的调查研究[J].软科学,2010,10:97-109.
    [107]孙莉.食品制造企业社会责任绩效评价体系研究[D].东北财经大学硕士论文,2011.
    [108]谭超颖·我国商业银行社会责任评价指标体系研究[D].暨南大学硕士论文,2010.
    [109]田虹.CSR与企业绩效的相关性:基于中国通信行业的经验数据[J].经济管理,2009,31(1):72-79.
    [110]田虹·企业社会责任效应研究[D].吉林大学博士论文,2007.
    [111]田田,李传峰.论利益相关者理论在企业社会责任研究中的作用[J].江淮论坛,2005(1),17-23.
    [112]田书军.基于GRI体系的浙江上市公司社会责任信息披露研究[D].浙江大学硕士学位论文.2006.
    [113]万莉,罗怡芬.企业社会责任均衡模型[J].中国工业经济,2006,(9):117-124.
    [114]王碧峰.企业社会责任问题讨论综述[J].经济理论与经济管理,2006,12:72-76.
    [115]王化成.企业业绩评价[M],中国人民大学出版社,2003.
    [116]王红英.基于财务指标的企业社会责任评价研究[D],湖南大学硕士论文,2006.
    [117]王林萍.农药企业社会责任体系之构建[D].福建农林大学博士学位论文,2007.
    [118]王晓东,谢莉娟.责任消费与企业社会责任的互动影响机制——理论回顾、逻辑比较及路径选择[J].商业经济与管理,2009,10:12-16.
    [119]王晓丽,李磊.基于食品安全视角的食品企业社会责任浅析[J].价值工程,2009,11:22-24.
    [120]王旭.企业社会业绩内部评价体系与方法研究[D].上海交通大学硕士学位论文,2008.
    [121]温素彬.基于可持续发展的企业绩效评价理论与方法研究[D].南京理工大学,2005.
    [122]温忠麟,侯杰泰,张雷.调节效应与中介效应的比较和应用.心理学报,2005,37(2):268-274.
    [123]吴福顺,管竹笋,郑若娟,陶蓓.2007中国责任消费调查报告[J]. WTO经济导刊,2008,04:42-45.
    [124]吴照云,刘灵.我国国有企业社会责任的层级模型和制度共生[J].经济管 理,2008,30(19-20):25-32.
    [125]肖瑞赞.我国食品企业社会责任问题探究[D].山西大学,2012.
    [126]谢佩洪,周祖城.企业履行社会责任的动因及对策建议[J].中国人力资源开发,2008,(7):26-30.
    [127]辛杰.企业社会责任研究[D].山东大学博士论文,2009.
    [128]辛杰.基于利益相关者的企业社会责任指标与表现评价[J].山东社会科学,2008,11:83-86.
    [129]徐光华.企业社会责任的战略绩效评价体系研究[J].现代经济探讨,2007,(5):71-74.
    [130]徐光华.基于共生理论的企业战略绩效评价研究[D].南京农业大学博士论文,2007.
    [131]徐尚昆,杨汝岱.企业社会责任概念范畴的归纳性分析[J].中国工业经济,2007,5:71-79.
    [132]徐小英.基于消费者视角的食品企业社会责任研究[D].东北师范大学,2011.
    [133]薛求知,侯丽敏,韩冰洁.跨国公司环保责任行为与消费者响应[J].山西财经大学学报,2008,01:68-74.
    [134]颜剩勇.企业社会责任财务评价研究[D].西南财经大学博士学位论文,2006.
    [135]杨春方·我国企业社会责任驱动机制研究[D].华中科技大学博士论文,2009.
    [136]杨申滢.超市消费者对企业社会责任的认识与行为关系研究[D].中南大学硕士论文,2012.
    [137]于鹏飞,王丽娜.财务预警中样本数据无量纲化方法的选择[J].会计之友,2005,12:43-44.
    [138]张建平.民营企业员工的企业社会责任认同状况研究[D].东北师范大学硕士论文,2011.
    [139]张玲丽.基于利益相关者理论的企业社会责任评价指标构建[J].现代经济,2008,7(5).
    [140]张璐.食品生产企业社会责任对企业绩效影响的实证研究[D].西南财经大学,2011.
    [141]张庆虹.基于食品安全的企业社会责任探析[D].四川师范大学,2012.
    [142]章文芳,王帆.石化行业上市公司社会责任评价指标体系构建[J].会计之友(下旬刊),2008,06:79-80.
    [143]赵德胜,高宇萍.中国食品安全浅析[J].内蒙古农业科技,2009,6:27-28+53.
    [144]赵越春,王怀明.消费者对制造业企业社会责任的认知及影响因素研究——江苏食品制造业案例[J].产业经济研究,2013,03:101-110.
    [145]赵越春,王怀明.食品企业社会责任表现与消费者响应——基于江苏消费者的问卷调查[J].福建论坛(人文社会科学版),2013,07:57-63.
    [146]曾寅初,夏薇,黄波.消费者对绿色食品的购买与认知水平及其影响因素——基于北京市消费者调查的分析[J].消费经济,2007,23(1):38-42.
    [147]郑广怀.消费者对公司社会责任的反应——一项国家与社会关系的考察[J].社会学研究,2004,4:98-106.
    [148]郑海东.企业社会责任行为表现:测量维度、影响因素及对企业绩效的影响[D].浙江大学博士论文,2007.
    [149]中国企业家调查系统.企业家对企业社会责任的认识与评价——2007年中国企业经营者成长 与发展专题调查报告[J].管理世界,2007,6:75-86.
    [150]钟宏武,孙孝文,张蒽,陈佳贵.中国企业社会责任报告编写指南(CASS-CSR 1.0)[M]北京:经济管理出版社,2009.
    [151]朱晋伟,李冰欣.食品企业社会责任信息披露影响因素研究[J].经济与管理研究,2012,05:123-128.
    [152]周利刚.论食品安全与企业社会责任[J].粮食科技与经济,2010,03:15-16+31.
    [153]周琦深.基于和谐社会建设的企业社会责任管理模式研究[D].武汉理工大学硕士论文,2008.
    [154]周延风,罗文恩,肖文建.企业社会责任行为与消费者响应——消费者个人特征和价格信号的调节[J].中国工业经济,2007,3:62-69.
    [155]周延风,肖文建,罗文恩.企业社会责任行为对消费者关于公司声誉评价的影响[J].现代管理科学,2007,12:56-58.
    [156]周延风,肖文建,黄光.基于消费者视角的企业社会责任研究述评[J].消费经济,2007,23(4):94-97.
    [157]周祖城,张漪杰.企业社会责任相对水平与消费者购买意向关系的实证研究[J].中国工业经济,2007,9:111-118.

© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号

地址:北京市海淀区学院路29号 邮编:100083

电话:办公室:(+86 10)66554848;文献借阅、咨询服务、科技查新:66554700