农业龙头企业社会责任信息披露指标体系设计

企业积极主动披露社会责任信息已成为当今世界潮流,推进我国农业龙头企业社会责任信息披露对缓解食品质量安全问题、环境污染问题和社会信任缺失问题具有重要意义。在系统回顾梳理国内外企业社会责任主要评价标准和体系的基础上,提出了龙头企业社会责任信息披露的原则。在此原则的指导下,结合农业龙头企业带农增收、保障员工福利、保障食品安全、保护环境和参与社会公益事业的五大社会责任,构建了我国农业龙头企业社会责任信息披露指标体系。

Design of Social Responsibility Information Disclosure Index System for Leading Agricultural Enterprises

Disclosure of social responsibility information by enterprises has become a global trend, and promoting social responsibility information disclosure of leading enterprises is of great importance to alleviate such issues of food quality and safety,environmental pollution and lack of social trust. Based on the systematic review of social responsibility evaluation standards and systems for both domestic and international enterprises, this paper proposes the principles of social responsibility information disclosure for leading enterprises. Under the guidance of this principle,this paper constructs the social responsibili- ty disclosure index system of leading agricultural enterprises with the combination of five social respon- sibilities including increasing peasants＇ income, ensuring employee＇ s welfares, ensuring food safety, pro- tecting environment and participating in public welfare undertakings.