会计学院知识库

鸿星尔克公司低调向河南灾区捐款5000万，这一善举激发了全国人民支持鸿星尔克的热潮，于是给快要濒临倒闭的鸿星尔克带来了商业流量，火的难以想象。在冬残奥会期间，白象食品股份有限公司拒绝日资收购，而且，其公司三分之一的员工是残疾人的新闻，也让白象品牌赢得了民众的好感度。不仅如此，在315事件中，由于“老坛酸菜”被爆出，方面便食品行业受到极大地影响，但白象依然能够硬气地回复各种质疑：“没合作，放心吃，身正不怕影子斜。”正是国货老品牌在食品安全事件中的优秀表现，让其在方便面行业迅速爆火。诚然，在狼性文化、996大行其道的当下，仍有一些品牌以如此低调的姿态来践行社会责任，而在这些品牌突然火爆的背后，都有着他们积极承担社会责任的向善精神。因此，现代社会的公众对企业是否认真履行社会责任愈加关注。我们要意识到，承担社会责任，是每个企业必不可少的一部分。企业要做的，不仅是实现其经济目标，更需要积极承担对利益相关方的责任，以回报社会，认真切实地履行好社会责任，来帮助企业提升绩效。然而最终目标是实现企业和社会的可持续发展。因此企业社会责任绩效是不容忽视的，而科学有效的企业社会责任绩效评价是企业持续发展的保障。

文章选取与国民健康密切相关的乳品生产和加工企业——蒙牛乳业集团作为案例企业进行研究。首先，分析蒙牛乳业经营概况、运营现状和社会责任的履行现状。而后根据三重底线、利益相关者、企业公民等基础理论，构建出从经济、社会和环境三个维度下细分为：股东、员工、债权人、供应商、消费者、政府以及社会和环境七个利益相关者的一级评价指标。根据企业对利益相关者履责的侧重点不同，在一级评价指标下又详细构建了26个二级指标。选用熵权法用于计算26个评价指标的客观权重，随后通过灰色关联分析方法对蒙牛集团近五年的企业社会责任绩效进行综合计算，得出五年的社会责任绩效关联度和排名，同时得出各个利益相关者的关联度。最后根据上述得出的计算结果，全面分析蒙牛乳业在社会责任履行上的问题，同时结合乳制品行业现状，从不同方面提出，优化蒙牛集团社会责任绩效的措施和建议，助力蒙牛乳业长远发展，并期望给乳制品行业的其他企业提供参考意见。

The company made a low-key donation of 50 million to the disaster area in Henan Province, a good deed that inspired a nationwide wave of support for Hongxing Erke, and so brought business traffic to the dying Hongxing Erke, which was on the verge of collapse, and was on fire beyond belief. During the Winter Paralympics, the news that White Elephant Food Co Ltd refused a Japanese takeover and, moreover, that a third of its employees were disabled, also won the White Elephant brand a goodwill rating from the public. Not only that, in the 315 incident, the food industry was greatly affected by the explosion of the "old pickle", but White Elephant was still able to reply to all kinds of questions with a strong voice: "No cooperation, eat with confidence, the body is not afraid of the shadow." Admittedly, at a time when wolf culture and 996 are prevalent, there are still some brands that take such a low-key stance to practise social responsibility, and behind the sudden explosion of these brands, they all have the spirit of goodwill that they actively undertake social responsibility. As a result, the public in modern society has become increasingly concerned about whether companies are serious about fulfilling their social responsibilities. We need to realise that being socially responsible is an essential part of every business. What companies need to do is not only to achieve their economic goals, but also to actively assume their responsibilities to their stakeholders in order to give back to society and to help improve their performance by fulfilling their social responsibilities in a serious and practical manner. The ultimate goal, however, is to achieve sustainable development for both the enterprise and society. Therefore, CSR performance cannot be ignored, and a scientific and effective CSR performance evaluation is a guarantee for sustainable development of enterprises.

The article selects Mengniu Dairy Group, a dairy production and processing enterprise closely related to national health, as a case company for study. First, I analyze Mengniu Dairy's business profile, current operation status and social responsibility fulfillment status. Then, based on the theories of triple bottom line, stakeholders, and corporate citizenship, the first-level evaluation indicators were constructed under the three dimension of economy, society, and environment: shareholders, employees, creditors, suppliers, consumers, government, and society and environment, and 26 second-level indicators were constructed under the first-level evaluation indicators according to the focus of the company on stakeholders' responsibilities. The entropy weighting method was used to calculate the objective weights of the 26 evaluation indicators, and then the CSR performance of Mengniu Group in the past five years was calculated by the gray correlation analysis method, and the correlation degree and ranking of the five-year CSR performance were obtained, as well as the correlation degree of each stakeholder. Based on the above calculation results, we analyzed the problems of Mengniu Dairy's CSR performance, and proposed measures to optimize Mengniu Dairy's CSR performance in different aspects, taking into account the current situation of Mengniu Dairy and the dairy industry, in order to help Mengniu Dairy's long-term development and to provide reference advice to other enterprises in the dairy industry.