作者 | 张敬茹 |
姓名汉语拼音 | zhangjingru |
学号 | 2021000008226 |
培养单位 | 兰州财经大学 |
电话 | 18134287097 |
电子邮件 | 2290973053@qq.com |
入学年份 | 2021-9 |
学位类别 | 专业硕士 |
培养级别 | 硕士研究生 |
一级学科名称 | 会计 |
学科代码 | 1253 |
第一导师姓名 | 方文彬 |
第一导师姓名汉语拼音 | fangwenbin |
第一导师单位 | 兰州财经大学 |
第一导师职称 | 教授 |
题名 | 利益相关者视角下伊利股份社会责任绩效评价研究 |
英文题名 | Research on Corporate Governance of Southeast Asian Corporations |
关键词 | 利益相关者 社会责任绩效 灰色关联分析法 伊利股份 |
外文关键词 | Stakeholders ; Social responsibility performance ; Grey relat ional analysis ; Yili Industrial Group Co.,Ltd |
摘要 | 近年来,我国经济发展展现出积极态势。党的二十大报告对企业履行社会责任提出了新要求、指明了新方向、赋予了新内涵。在践行新发展思想的过程中,要树立起企业的责任感,成为践行新发展思想的新企业,成为企业履责方面创新发展的先行者。企业社会责任指导文件《上市公司社会责任指引》也明确要求企业需加强社会责任管理并采取相应措施。在国家政策指导下,企业健康长远发展需要得到不同利益相关者的支持,充分满足利益相关者的需求,承担起对利益相关者的责任。作为国内乳制品行业的领军企业,伊利股份的社会责任报告披露的完整、详细。在企业社会责任履行的新要求下,伊利股份对利益相关者的履责实践成效显著,促进了企业绩效的提升,有利于实现可持续发展。
本文基于利益相关者理论和可持续发展理论,从股东、政府、员工、环境、消费者及供应商6个角度构建了一级评价指标,并细化了24个二级评价指标,利用熵权法对各项指标进行权重分配,之后用灰色关联分析法计算伊利股份2018-2022年五年的综合平均关联度,并对伊利股份的社会责任履行状况进行全面评价。最后,在利益相关者视角下,找出伊利股份社会责任履行方面仍存在的不足之处,并提出相关建议。
研究结果表明,伊利股份五年间企业社会责任绩效 2022 年最优,整体呈上升趋势。近五年,伊利股份对政府、环境和供应商的平均关联度较高,即社会责任履行较好。其余三个维度表现略显不足,但也高于行业平均水平。虽然伊利股份整体社会责任绩效较好,但也存在盈利能力表现一般,对股东有潜在风险、对消费者需求了解不透彻以及温室气体排放管理有待提升的问题。最后,提出如下加强社会责任履行的相关建议:首先,通过开拓市场、控制成本等保持盈利的稳定增长,维护股东的权益;其次,不断加强对产品创新的投入,重视产品品质深入把握消费者的需求;最后,重视对于温室气体排放的管理,提升企业全员的环保意识。 |
英文摘要 | In recent years, China's economic development shows a positive trend. The report of the 20th National Congress of the Communist Party of China put forward new requirements, pointed out new directions and endowed new connotations for enterprises to fulfill their social responsibilities. When enterprises fulfill their social responsibilities, they should have a sense of responsibility, be a new enterprise that implements the new development concept, and be a pioneer in the innovation and development of social responsibility. Corporate social responsibility guidance document "Guidelines on Social Responsibility of Listed Companies" also clearly requires enterprises to strengthen social responsibility management and take corresponding measures. Under the guidance of national policies, enterprises actively assume social responsibilities has become an invisible rule and system, and the healthy long-term development of enterprises needs to meet and balance the needs of different stakeholders, and assume responsibilities to stakeholders. As a leading enterprise in the domestic dairy industry, the social responsibility report of Yili Shares is complete and detailed. Under the new requirements of corporate social responsibility, Yili Shares actively fulfill their social responsibilities to stakeholders and help improve corporate performance, so as to achieve sustainable development of enterprises. Based on stakeholder theory and sustainable development theory, this paper constructs first-level evaluation indicators from the perspectives of shareholders, government, employees, environment, consumers and suppliers, and refines 24 second-level evaluation indicators. The entropy weight method is used to assign weights to each indicator. Then, the comprehensive average correlation degree of Yili shares from 2018 to 2022 is calculated by grey correlation analysis method, and the social responsibility performance of Yili shares is comprehensively evaluated. Finally, from the perspective of stakeholders, the paper finds out the shortcomings of Yili Stock in fulfilling its social responsibility, and puts forward relevant suggestions.
The research results show that the corporate social responsibility performance of Yili shares in the past five years is the best in 2022, and the overall trend is rising. In the past five years, the average correlation degree of Yili shares to the government, the environment and suppliers is high, that is, the performance of social responsibility is better. The remaining three dimensions are slightlyunderperforming, but also above the industry average. Although the overall social responsibility performance of Yili Shares is good, there are also problems such as mediocre profitability, potential risks to shareholders, incomplete understanding of consumer needs, and the management of greenhouse gas emissions that need to be improved. Finally, the paper puts forward the following suggestions to strengthen the performance of social responsibility: First, maintain the steady growth of profits by exploring the market and controlling costs, and safeguard the rights and interests of shareholders; Secondly, continuously strengthen the investment in product innovation, attach importance to product quality, and deeply grasp the needs of consumers; Finally, pay attention to the management of greenhouse gas emissions and enhance the environmental awareness of all employees. |
学位类型 | 硕士 |
答辩日期 | 2024 |
学位授予地点 | 甘肃省兰州市 |
语种 | 中文 |
论文总页数 | 68 |
参考文献总数 | 54 |
馆藏号 | 006132 |
保密级别 | 公开 |
中图分类号 | F23/1147 |
文献类型 | 学位论文 |
条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/36863 |
专题 | 会计学院 |
推荐引用方式 GB/T 7714 | 张敬茹. 利益相关者视角下伊利股份社会责任绩效评价研究[D]. 甘肃省兰州市. 兰州财经大学,2024. |
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