农业龙头企业社会责任信息披露指标体系设计  

Design of Social Responsibility Information Disclosure Index System for Leading Agricultural Enterprises

作　　者：徐雪高[1] 张照新[1] 

机构地区：[1]农业部农村经济研究中心,北京100810

出　　处：《华中农业大学学报（社会科学版）》2014年第5期17-23,共7页Journal of Huazhong Agricultural University(Social Sciences Edition)

基　　金：国家社会科学基金项目"农业产业化龙头企业社会责任研究"(11BGL054);香港乐施会项目"农业产业化龙头企业社会责任研究信息披露与倡导"(CHN-94091-01-1011A-F)和"农业产业化龙头企业社会责任评价研究与网络平台建设"(PCU-94091-02-1213A-F);农业部农业产业化项目"农业产业化国家重点龙头企业运行与监测"

摘　　要：企业积极主动披露社会责任信息已成为当今世界潮流,推进我国农业龙头企业社会责任信息披露对缓解食品质量安全问题、环境污染问题和社会信任缺失问题具有重要意义。在系统回顾梳理国内外企业社会责任主要评价标准和体系的基础上,提出了龙头企业社会责任信息披露的原则。在此原则的指导下,结合农业龙头企业带农增收、保障员工福利、保障食品安全、保护环境和参与社会公益事业的五大社会责任,构建了我国农业龙头企业社会责任信息披露指标体系。Disclosure of social responsibility information by enterprises has become a global trend, and promoting social responsibility information disclosure of leading enterprises is of great importance to alleviate such issues of food quality and safety,environmental pollution and lack of social trust. Based on the systematic review of social responsibility evaluation standards and systems for both domestic and international enterprises, this paper proposes the principles of social responsibility information disclosure for leading enterprises. Under the guidance of this principle,this paper constructs the social responsibili- ty disclosure index system of leading agricultural enterprises with the combination of five social respon- sibilities including increasing peasants＇ income, ensuring employee＇ s welfares, ensuring food safety, pro- tecting environment and participating in public welfare undertakings.

关 键 词：农业产业化 龙头企业 社会责任 信息披露 指标体系 

分 类 号：F324[经济管理—产业经济] F270