基于CSR2.0与GRI-G4的食品企业社会责任指标体系构建  

CSR2.0 and GRI-G4-Based Construction of Food Corporation Social Responsibility Metrics

作　　者：万杰[1] 张晓娜[1] 

机构地区：[1]河北工业大学经济管理学院,天津300401

出　　处：《河北工业大学学报（社会科学版）》2017年第1期47-52,共6页Journal of Hebei University of Technology：Social Sciences Edition

基　　金：河北省自然科学基金(G2013202167)

摘　　要：企业社会责任问题的关注度在不断提升,来自社会各界的压力使得食品企业不得不考虑企业社会责任行为,在此背景下,考虑到食品行业特征及企业的可持续发展,结合中国企业社会责任研究中心发布的企业社会责任报告编写指南(CASS-CSR2.0)与全球报告倡议组织发布的可持续发展报告指南第四版(GRI-G4)构建的关系矩阵,确定了衡量食品企业社会责任的评价指标体系。在此基础上,以20家食品企业2014年及2015年社会责任报告为样本数据,基于粗糙集理论得到各指标客观权重,同时以层次分析法确定主观权重,以两者的综合值确定最终的指标权重,形成食品企业社会责任评价体系,为食品企业履行社会责任提供依据。Corporate social responsibility has become increasing topical, which has driven food companies to take it intoaccount. Considering the features of food industry and the sustainable corporate development, this paper established anindex system for assessing food corporate social responsibility based on the Corporate Social Responsibility released byResearch Center for corporate Social Responsibility Chinese Academy of Social Sciences （CASS-CSR2.0） and Sustain-ability Reporting Guidelines （GRI-G4） released by Global Reporting Initiative. This index system is used for evaluatingthe Social Responsibility Reports of 20 food enterprises from 2014 to 2015, thus getting the synthetic weight based onRough Set Theory and Analytic Hierarchy Process. Finally, the final evaluating index system is formed, food enterprisescan assess the social responsibility by this simple and effective evaluating index system and fulfill their socialresponsibility.

关 键 词：食品企业 社会责任 评价指标体系 

分 类 号：C939[经济管理—管理学]