会计学院知识库

乳制品是国民饮食结构中的重要食物来源，与食品安全和公众健康密切相关，提高乳制品的安全和质量势在必行。近年来不断爆出的食品安全事件，给市场带来了沉重的打击，导致公众对乳制品行业的信任度严重下滑。在这一背景下，我国乳制品企业亟需通过积极践行社会责任并及时、全面地披露相关信息，来重塑消费者信任、增强企业信誉，开拓企业未发展前景。

本文以北京三元食品股份有限公司为研究对象，综合国内外学者在企业社会责任领域的研究成果，依托可持续发展、利益相关者等理论，叙述了企业社会责任报告的相关概念和披露标准，分析了当前乳品企业社会责任信息披露的总体情况。以社科院发布的《中国企业社会责任报告指南5.0》等为依据，设计了报告前言、治理责任、环境风险管理、社会风险管理、价值创造、报告后记六个一级指标，并采用层次分析确定各指标的权重，进一步构建了乳品企业企业社会责任信息披露质量评价体系。运用所构建的评价体系，对三元股份2018年至2022年期间发布的社会责任报告进行打分，并对其披露质量进行了深入分析。

研究结果表明，三元股份在社会责任信息披露方面整体得分不高，问题主要集中在内容不完整、缺乏数据支持以及正负面信息披露不平衡等方面。本文综合考虑了三元股份社会责任信息披露的发展历程，针对乳品企业社会责任信息披露质量的提升，从内部和外部两个角度提出了建议。期望本研究能够对鼓励乳品企业更好地履行社会责任、更加完整、可靠和准确地披露社会责任信息提供了一定的参考价值。

Dairy products are an important source of food in the national dietary structure, closely related to food safety and public health. Improving the safety and quality of dairy products is urgent. In recent years, the continuous food safety incidents have dealt a heavy blow to the market, leading to a serious decline in public trust in the dairy industry. In this context, Chinese dairy companies urgently need to reshape consumer trust, enhance corporate reputation, and explore the untapped prospects of their development by actively practicing social responsibility and timely and comprehensively disclosing relevant information.

This article takes Beijing Sanyuan Food Co., Ltd. as the research object, integrates the research results of domestic and foreign scholars， relying on theories such as stakeholder theory and sustainable development theory and other theories, introduces the concepts and disclosure standards , analyzes the overall situation and existing problems of current dairy enterprise social responsibility information disclosure. Based on the "Guidelines for Writing Chinese Corporate Social Responsibility Reports 5.0", six primary indicators were designed, including report introduction, governance responsibility, environmental risk management, social risk management, value creation, and report postscript. The weights of each indicator were determined using Analytic Hierarchy Process, thus constructing a quality evaluation system. Using the constructed evaluation system, the social responsibility reports released by Sanyuan Group from 2018 to 2022 were scored, and the results were analyzed in depth.

The research results indicate that the overall score of Sanyuan Shares in social responsibility information disclosure is not high, and the problems mainly focus on incomplete content, lack of data support, and imbalanced positive and negative information disclosure. This article comprehensively considers the development process of Sanyuan Corporation and proposes suggestions to enhance the standard of disclosing social responsibility information from both internal and external perspectives. It is expected that this study can provide certain reference value and guidance for encouraging dairy companies to better fulfill the social responsibility and more complete, reliable and accurate disclosure of social responsibility information provide certain reference value.