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随着食品安全风险和质量信息鸿沟的加大,食品企业亟须用有效的信息传递机制将真实可靠相关的质量安全信息传递给信息使用者。社会责任报告是一种有效的信息传递机制,应该具有质量安全信息价值。为评价和检验社会责任报告的质量安全信息价值及其影响因素,文章以2010—2014年我国沪深两市发布社会责任报告的38家食品上市公司为研究样本,构建质量安全信息指数,运用多元回归分析方法,检验社会责任报告与质量安全信息价值的关联性。研究结果发现,社会责任信息披露水平与质量安全信息价值之间有显著的关联性,说明社会责任报告具有质量安全信息价值,而且自愿性披露的社会责任报告的质量安全信息价值比强制性披露的高。建议监管部门、投资者和消费者应关注企业社会责任报告的质量安全信息,企业应重视战略性社会责任活动,主动披露关键有效的质量安全信息,以形成长期的战略竞争优势。
With the widening gap between food safety risk and quality information, it is urgent for food enterprises to deliver authentic and reliable quality and safety information to information users with effective information delivery mechanism. Social responsibility report is an effective mechanism of information transmission, and should have the quality and safety information value. In order to evaluate and test the value of quality and safety information of social responsibility report and its influencing factors, the article takes 38 food listed companies that issued social responsibility reports in Shanghai and Shenzhen in 2010-2014 as their research samples, constructs the index of quality and safety information, Regression analysis method to test the relevance of social responsibility report and quality and safety information value. The findings show that there is a significant correlation between the level of disclosure of social responsibility information and the value of quality and safety information, indicating that the social responsibility report has the value of quality and safety information, and the value of quality and safety information of the voluntary disclosure social responsibility report is higher than that of compulsory disclosure high. It is suggested that regulators, investors and consumers should pay attention to the quality and safety information of corporate social responsibility reports. Enterprises should attach importance to strategic social responsibility activities and proactively disclose key and effective quality and safety information to form long-term strategic competitive advantages.