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    金蜜蜂中国食品行业企业社会责任报告研究

    摘要

    本报告依据“金蜜蜂中国企业社会责任报告评估体系2021”,对68份食品行业企业的社会责任报告进行评估和研究分析,并提出有针对性的建议。我们发现,食品企业社会责任报告整体步入追赶阶段,报告在完整性、可读性、创新性、实质性四个方面高于中国企业社会责任报告平均水平,但可信性、可比性较低。报告总体质量大幅提升,民营企业成为信息披露的主力军,部分先进企业主动披露推进碳中和的承诺,重视水资源保护和包装的循环利用,积极披露绿色环保议题,但报告需要持续提升履责信息披露广度,增强报告传播的精准性,提升食品质量和安全信息披露水平,回应利益相关方重点期望,以更好地发挥社会责任报告促管理、增沟通的作用,凝聚可持续发展合力。

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    Abstract

    Based on the GBEE-CRAS 2021,68 CSR reports from food industry are assessed and analyzed with targeted recommendations. It is found that the target reports have entered the catch-up stage as a whole. The completeness,readability,innovation and materiality of them are higher than the average level of CSR reporting in China,but the credibility and comparability are low. The overall report quality has been greatly improved. Private enterprises have become the main force of information disclosure. Some leading enterprises disclose their commitment to carbon neutrality,pay attention to water resources protection and recycling of packaging,and actively disclose issues of environmental protection. However,their reports need to continuously improve the disclosure of CSR fulfillment,food quality and security,as well as the accuracy of report dissemination. They should respond to the key expectations of stakeholders,so as to better play the role of CSR report in promoting management and communication,and condense the joint force of sustainable development.

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    作者简介
    付宇杰:
    林波:
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