中国农业企业社会责任的定量测度及其影响因素

Quantitative measurement and influencing factors of corporate social responsibilityin Chinese agricultural enterprises

研究农业企业社会责任,是对当前企业社会责任研究的一种延伸,有助于深化企业社会责任理论的研究,对推进农民农村共同富裕具有重要现实意义。该研究基于企业社会责任金字塔模型,修正与扩展出农业企业社会责任星形模型,并以此构建出中国农业企业社会责任的评价指标体系。在明晰农业企业社会责任理论内涵的基础上,利用中国59384家农业龙头企业的监测数据,采用因子分析方法分别从农户增收责任、消费者食品安全责任、企业员工福利责任、农村慈善事业责任和科技创新责任五个维度对中国农业企业的社会责任进行定量测度,并进一步探讨了中国农业企业社会责任在企业内部因素和地区外部因素上的差异及其影响作用。结果表明,企业内部因素方面,中国农业企业社会责任在企业规模、是否上市、企业所有制类型和经营情况特征变量上存在显著差异,规模大、实现上市、经营情况好的农业企业更积极履行企业社会责任。地区外部因素方面,经济因素中仅有地区人均生产总值对农业企业社会责任履行具有显著促进作用,文化因素与制度因素则对农业企业社会责任履行具有显著抑制作用。该研究强调,需完善农业龙头企业认定和运行监测管理办法、发挥大型农业企业示范引领作用、建立健全农业企业社会责任报告制度、加强国有农业企业履行社会责任以及在经济发达地区强化农业企业社会责任意识,从而积极推动农业企业履行社会责任,实现企业和社会的共赢。

The study of agricultural corporate social responsibility(CSR)is not only an extension of current CSR research,but also contributes to the deepening of CSR theory,and has important practical significance for promoting the common prosperity of farmers and in rural areas.Based on the modification and extension of the CSR pyramid model,this research developed the agricultural CSR star model and constructed an evaluation index system for Chinese agricultural CSR.Building on a clear understanding of the theoretical content of agricultural CSR,the study used monitoring data from 59384 leading agricultural enterprises in China and employed factor analysis to quantitatively measure Chinese agricultural CSR from five dimensions:responsibility for increasing farmers’income,responsibility for ensuring consumer food safety,responsibility for employee welfare,responsibility for rural charity work,and responsibility for technological innovation.Furthermore,the study explored the differences and impacts of internal and external factors on Chinese agricultural CSR.The results showed that,in terms of internal factors,there were significant differences in Chinese agricultural CSR based on variables such as enterprise size,whether the enterprise was listed or not,the type of enterprise ownership,and the enterprise’s operational characteristics.Larger enterprises,those that are listed,and those with better operating conditions were more active in fulfilling CSR,while state-owned and controlled agricultural enterprises had lower levels of CSR compared to other ownership types.As for external factors,only the per capita GDP had a significant promoting effect on agricultural CSR,while cultural and institutional factors had significant inhibitory effects.The study emphasizes the need to improve the identification and monitoring management of leading agricultural enterprises,leverage the leading role of large agricultural enterprises,establish and improve the reporting system for agricultural CSR,strengthen the fulfillment of social responsibilities by state-owned agricultural enterprises,and enhance the awareness of agricultural CSR in economically developed areas.By doing so,agricultural enterprises can actively fulfill their social responsibilities and achieve win-win outcomes for both the enterprise and society.