Study of Food Manufacturing Enterprises’ Social Responsibility Performance Evaluation System
|School||Dongbei University of Finance|
|Keywords||food manufacturing enterprise stakeholders corporate social responsibility corporate social responsibility performance evaluation analytic hierarchy process|
In recent years, China’s food safety accidents are frequently exposed. The accidents subjects are not only the "dirty small mill" which people think of, but also gradually expand to some well known food manufacturing enterprises. Nowadays, corporate social responsibility theory has been widely accepted, people are no longer satisfied with evaluating an enterprise through the economic performance. Food safety accidents make our food manufacturing enterprises’responsibilities performance questioned and tortured. To evaluate such kind of enterprises’social responsibility performance effectively, we need to set a scientific and reasonable evaluation system. This is not only good for enterprises understanding and surveying themselves in order to get own resources effectively use when making decisions objectively. This is also convenient for public to be supervisors and help to promote social harmony. That is so-called kill two birds with one stone.This paper reviews corporate social responsibility theory as well as its performance evaluation, and specially document current China food manufacturing enterprises’social responsibility study status. At the same time, this paper combs the stakeholder theory and let it be theory base. Relying on it and combining the present China food manufacturing enterprises’actual social environment, this paper sets up a non-financial indicators of corporate social responsibility performance evaluation system from the view of 8 interest groups, including internal stakeholders (shareholders, employees) and external stakeholders (creditors, consumers, distributors, competitors, the government and the community).This paper uses the research method called analytic hierarchy process, which makes to be solved problems hierarchical and quantification. The detailed steps are as below:determine the main stakeholders according to the existing research and actual social situation and find out every stakeholder’s representative requirements, select them as the lowest layer’s evaluation indicators of AHP; after calculating the data, this paper eventually sets up China’s food manufacturing enterprises’social responsibility performance evaluation system.This social responsibility performance evaluation system:1, it considers 8 interest groups, which is completed in scope; 2, the data used in analytic hierarchy process is from the professiona(including financial media persons, food manufacturing enterprise’s internal persons and etc.), so it is relatively objective and fair; 3, make corporate social responsibility quantified in order to let food manufacturing enterprises get the digital information of taking social responsibilities of themselves. In this way, they could make good points better and reduce/seize bad points. It is also good for public to supervise.However, food manufacturing enterprises’social responsibility performance evaluation research is an applied research which needs to be tested in practice and constantly be improved& perfected. Wish this paper’s social responsibility performance evaluation system play some important role in future research, reflect its own advantages.