高质量发展背景下中国餐饮企业社会责任与品牌价值的关系

Anning Ye, Min Zhang
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摘要

本文构建了企业社会责任指标体系,并对食品饮料企业履行社会责任与品牌价值提升之间的关系进行了回归分析。研究发现,食品饮料企业在履行对股东、供应商和政府的社会责任时,对品牌价值提升有显著的正向影响;履行对员工、债权人和消费者的社会责任对品牌价值提升没有显著影响;食品饮料企业整体完成社会责任对品牌价值提升有显著的正向影响。其中,员工、债权人、消费者对企业社会责任履行情况的反馈不易全面衡量,属于匿名受益者,其对品牌价值的影响也呈现出隐蔽性。不同类型的企业所承担的社会责任也大相径庭。因此,本文引入企业类型这一调节变量进行异质性分析,验证企业类型在食品饮料企业履行社会责任与提升品牌价值的关系中具有正向促进作用。
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The Relationship between Social Responsibility and Brand Value of Chinese Food and Beverage Enterprises in the Context of High-Quality Development
This article constructs a corporate social responsibility indicator system and conducts regression analysis on the relationship between food and beverage enterprises fulfilling social responsibility and enhancing brand value. Research has found that food and beverage companies have a significant positive impact on brand value enhancement when fulfilling social responsibilities to shareholders, suppliers, and governments; The fulfillment of social responsibility towards employees, creditors, and consumers does not have a significant impact on brand value enhancement; The overall completion of social responsibility by food and beverage enterprises has a significant positive impact on enhancing brand value. Among them, the feedback of employees, creditors, and consumers on the fulfillment of corporate social responsibility is not easy to fully measure, and they belong to anonymous beneficiaries, whose impact on brand value also shows a hidden nature. The social responsibilities undertaken by different types of enterprises vary greatly. Therefore, this article introduces the moderating variable of enterprise type to conduct heterogeneity analysis and verify that enterprise type plays a positive promoting role in the relationship between food and beverage enterprises fulfilling social responsibility and enhancing brand value.
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