CAJ | 학술논문

近年来，中国食品安全事故频发，引发了公众对食品行业社会责任的关注，社会责任报告作为食品行业对外披露社会责任信息的平台，成为沟通企业与公众的最直接、最有效的桥梁。为了真正实现食品行业社会责任报告的桥梁作用，选取沪深两市食品饮料企业上市公司2013年公开发布的27份社会责任报告进行分析研究，在现有报告基础上构建出以食品安全为核心的社会责任报告模式，以期规范中国食品行业社会责任信息披露，提升全行业社会责任报告质量水平。
근년래，중국식품안전사고빈발，인발료공음대식품행업사회책임적관주，사회책임보고작위식품행업대외피로사회책임신식적평태，성위구통기업여공음적최직접、최유효적교량。위료진정실현식품행업사회책임보고적교량작용，선취호심량시식품음료기업상시공사2013년공개발포적27빈사회책임보고진행분석연구，재현유보고기출상구건출이식품안전위핵심적사회책임보고모식，이기규범중국식품행업사회책임신식피로，제승전행업사회책임보고질량수평。
In recent years, frequent food safety accidents in China has aroused public attention to social responsi-bility for food industry.Social responsibility report, acting as the platform upon which food industry can disclose their social responsibility information, is the most direct and effective bridge between the enterprise and the pub-lic.In order to realize the bridge role of social responsibility report, the paper selects 27 social responsibility re-ports of food and beverage enterprises from the Shanghai and Shenzhen Stock Markets published in 2013.Based on the research of these reports, this paper builds the social responsibility report mode which takes the food safety as the core, aiming to standardize information disclosure of social responsibility of food industry in China.