• <tr id="yyy80"></tr>
  • <sup id="yyy80"></sup>
  • <tfoot id="yyy80"><noscript id="yyy80"></noscript></tfoot>
  • 99热精品在线国产_美女午夜性视频免费_国产精品国产高清国产av_av欧美777_自拍偷自拍亚洲精品老妇_亚洲熟女精品中文字幕_www日本黄色视频网_国产精品野战在线观看 ?

    A Study on the Evaluation System and Mechanism of CSR Stakeholder in Food Enterprises

    2022-11-26 15:50:39LiKe
    Contemporary Social Sciences 2022年3期

    Li Ke

    Sichuan Academy of Social Sciences

    Abstract: The establishment of the evaluation system of corporate social responsibility (CSR) stakeholder in food enterprises includes the determination of evaluation objects, the selection of evaluation subjects, the formulation of evaluation standards, and the establishment of evaluation institutions. The establishment of the stakeholder evaluation system is a static institutional design, while the establishment of the stakeholder evaluation mechanism is a dynamic institutional arrangement based on the stakeholder evaluation system. The establishment of the stakeholder evaluation mechanism requires the government to guide and promote enterprises to undertake social responsibilities, establish a moral evaluation system of CSR, and create a cultural atmosphere for enterprises to undertake social responsibilities. Establishing a CSR labeling system in food enterprises can be an effective solution to reflect the interests of stakeholders in the supervision and evaluation system and to systematize the stakeholders’ supervision and evaluations of CSR in food enterprises.

    Keywords: food enterprises, CSR, stakeholders

    Introduction

    As an “economic man,” an enterprise needs to obtain material resources, human resources, and management resources from society and apply them to the whole process of production, operation, and management to maximize economic benefits. As a “social man,” an enterprise needs to maintain a benign interactive relationship with its environment and other related social subjects (such as creditors, consumers, shareholders, communities, etc.), and give back the wealth created by the enterprise (including material wealth and spiritual wealth) to society, that is, to undertake social responsibility.

    CSR mainly covers the responsibility of enterprises to protect the environment and prevent pollution, the responsibility to provide quality assurance products and services to consumers, the responsibility for employee development and labor rights protection, and the responsibility for community development. Enterprises with different industry attributes provide different types of products and services for society, which determines that the social responsibilities undertaken by enterprises in various industries are different. The social responsibility of food enterprises is very special because the food produced and distributed by food enterprises is directly related to people’s lives and health, and the target consumer groups are huge. Once there are problems and hidden dangers in food, they can easily lead to a wide range of food safety crises and public health problems. Therefore, in addition to the CSR in the general case, the social responsibility of food enterprise should also strengthen the moral responsibility, information disclosure responsibility, food quality and safety responsibility, food traceability responsibility, partner audit responsibility, and legal responsibility.

    In the process of fulfilling social responsibility, enterprises are driven and influenced by the profit maximization mechanism, so they tend to have opportunistic tendencies which affect the effectiveness and quality of social responsibility implementation. Therefore, the realization of enterprise social responsibility cannot rely solely on enterprise self-regulation. A check and balance mechanism for stakeholders should also be introduced. The diverse participation and supervision of stakeholders is the driving force for the sustainable development of CSR management. Public participation is an effective supplement to government supervision, and an effective public participation mechanism is conducive to preventing and reducing food safety risks. To improve food safety, both the supervision of government management departments and the social supervision of stakeholders should be strengthened. Multiple forces should be utilized to realize social co-governance of food safety. The food safety legislation and supervision experience in developed countries have taught us that food safety management needs a gradual transition from the supervision and management of government administration departments to the joint management of social forces such as consumers, industry organizations, and special thirdparty institutions.

    The current legislation and management of CSR in food enterprises lack effective transmission and application of CSR information transmission mechanism among government administration departments, food industry organizations, and stakeholders. The social responsibility information transmission mechanism of food enterprises includes two two-way processes, information disclosure of CSR in food enterprises and stakeholders’ evaluations and feedback. In these two dynamic processes, we urgently need to integrate stakeholders’ evaluations of food enterprises’ social responsibility into the government regulatory process and construct the evaluation system and evaluation mechanisms.

    Establishment of a Evaluation System of CSR Stakeholder

    The establishment of a evaluation system of CSR stakeholder in food enterprises includes the determination of evaluation objects, the selection of evaluation subjects, the formulation of evaluation standards, and the establishment of evaluation institutions.

    At present, there only exists the food enterprises’ CSR standards formulated by special research institutions. It has been suggested that the government should guide the establishment of the CSR evaluation mechanisms in food enterprises, clarify the evaluation subjects, evaluation institutions, and evaluation objects, and promote the construction of the CSR evaluation system from the aspects of institutional settings, rulemaking, and institutional construction.

    Evaluation Subjects

    With the establishment and development of China’s market economy system, China’s capital market has gradually improved. The diversification of capital composition is the main feature of China’s modern enterprises. Every modern enterprise must fully pay attention to issues such as protecting the rights and interests of stakeholders including enterprise investors, satisfying the reasonable demands of stakeholders, pursuing the development of the enterprise itself, and reaching a “win-win” contractual agreement with stakeholders. To strengthen the supervision of enterprise investments, the investor evaluates the operation and management performance of the enterprise. Based on the evaluation, the investor influences and motivates the enterprise to adjust strategic management objectives and improve the management level, thereby maximizing the corporate value and achieving a win-win situation between the investor and the enterprise. This evaluation method can cause enterprises to blindly pursue economic benefits while ignoring the social responsibilities, environmental responsibilities, and even the legal responsibilities that they should undertake. In the process of integrating into economic globalization and internationalization management, Chinese enterprises required a brandnew enterprise performance evaluation method. The evaluation subject has changed from a single enterprise owner to various stakeholders of the enterprise. The evaluation object has changed from the past financial performance to the social responsibility evaluation that combines financial performance with social performance.

    The Code of Corporate Governance for Listed Companies in China emphasizes that listed companies should respect the rights of stakeholders, pay attention to issues such as environmental protection and public welfare, and undertake social responsibility. This regulation introduces the “stakeholder theory of corporate governance.” Under the condition of modern market economy, a company is essentially a set of contracts between various stakeholders, and the company’s development depends on the long-term cooperation and interactions between the various stakeholders. Corporate governance institutional arrangements need to fully consider the interest of each stakeholder before establishing a corporate governance structure involving stakeholders such as shareholders, creditors, employees, and the government (Ding, 2007, p. 134). In the process of transforming the food enterprises’ social responsibility into the optimization of the corporate governance structure, the evaluation model of corporate governance has changed from a simple performance evaluation of shareholders or managers to an evaluation based on the investment returns of multiple stakeholders and a corporate governance evaluation indicator system based on the value orientation of stakeholders.

    According to the stakeholder theory, the stakeholders of an enterprise are the individuals or groups who can influence the realization of the enterprise’s objectives or be affected by the realization of the enterprise’s objectives (Freeman, 1984). Only when an individual or organization has invested certain resources into the enterprise and can influence or be affected by the business activities of the enterprise, such an individual or organization can be regarded as a stakeholder in CSR and can truly own and exercise the right to evaluate such CSR. Therefore, the media and the environment are excluded. Considering the empirical analysis of relevant domestic and foreign theoretical literature on the impact of stakeholders on CSR behavior, there are seven types of stakeholders who can greatly influence food enterprises’ CSR behaviors. The seven types of stakeholders are the government, consumers, shareholders, employees, creditors, communities, and food industry organizations. Therefore, these seven types of stakeholders are listed as the evaluation subjects of food enterprises’ social responsibility.

    Evaluation Institutions

    In general, the construction of food enterprises’ CSR evaluation institutions can be divided into three stages. In the first stage, under the uniform guidance of the government administration department, relevant departments such as industry associations and consumer organizations act as the evaluation institutions to participate in the evaluation of food enterprises’ social responsibility, and actively cultivate and promote the construction of special third-party evaluation institutions. In the second stage, the evaluation and certification of food enterprises’ social responsibility are performed by third-party institutions under the guidance and supervision of the government. In the third stage, special third-party evaluation institutions that are independent of government administration institutions and enterprises are guided and established to evaluate food enterprises’ social responsibility.

    Government evaluation institution for CSR.

    In recent years, the central and local governments in China have established CSR promotion institutions. In May 2012, the State-Owned Assets Supervision and Administration Commission of the State Council (SASAC) established the Central Corporate Social Responsibility Steering Committee to promote central enterprises to actively fulfill CSR. Under the guidance of the Central Corporate Social Responsibility Steering Committee, most central enterprises have clarified that the management department should be primary in fulfilling CSR and should set up a special social responsibility department to identify and coordinate activities. Some local governments in China have also successively established CSR promotion institutions. For example, Hebei province, Hangzhou, and other regions have respectively established guidelines on the promotion of CSR, established special CSR leading institutions, and established joint meeting systems for CSR.

    The author suggests that the government evaluation institution for CSR should take the following explicit actions. First, the government evaluation institution should establish a national CSR leading institution as soon as possible. Second, based on the establishment of CSR promotion institutions by local governments, the government evaluation institution should improve the work functions of CSR promotion institutions, incorporate the evaluation function of CSR into their work functions, or establish a government management evaluation department specifically for CSR. Third, local governments can cooperate with relevant institutions such as the Administration for Market Regulation and Health Administration Department to establish a joint meeting system for food enterprises’ social responsibility and conduct regular official evaluations of social responsibility fulfillment by food enterprises. Fourth, government management departments should actively cooperate with food industry organizations, consumer organizations, and special intermediary institutions to establish a stakeholder evaluation organization of food enterprises’ social responsibility.

    Special third-party evaluation institution.

    The Third Plenary Session of the 18th Central Committee of the CPC emphasizes that it is necessary to transform government functions and exercise government administration in an innovative way, and build a law-based and service-oriented government. The endogenous law of the market economy states that “the market plays a decisive role in resource allocations,” and thus the government must change its past administrative management functions. The government’s market management functions need to transform into a sound and comprehensive function in which the government gives way to the market and promotes market functions, that is, to establish a management pattern of “big market, small government.” After the government takes the lead in building the evaluation system framework of CSR stakeholder, evaluation affairs of CSR stakeholder will gradually be separated from government functions, and eventually transition to professional evaluation by market intermediary organizations. In this process, it is necessary for the government to actively cultivate intermediary market organizations such as special third-party evaluation institutions.

    A third-party evaluation institution for CSR refers to a third-party subject other than the government, enterprises, and stakeholders, which specializes in CSR evaluation, and it is also an authoritative special organization. Special third-party evaluation institutions mainly include third-party specialized audit institutions for CSR reports, and third-party specialized evaluation institutions for CSR.

    In general, there are four main types of institutions that evaluate CSR in China, namely industry organizations, experts, consulting institutions, and certified public accountants. But at this stage, China’s CSR is mainly evaluated by industry associations and experts. For example, in recent years, the China Federation of Industrial Economics has formulated a series of industry internal normative documents on CSR and established a star rating system to evaluate the social responsibility fulfillment by Chinese industrial enterprises. Since 2010, the Corporate Social Responsibility Research Center of the School of Economics of the Chinese Academy of Social Sciences has formulated and published the “China Corporate Social Responsibility Report Rating Standards” every year and established the “China Corporate Social Responsibility Report Rating Expert Committee” to rate the CSR reports that participate in the evaluation. In China, CSR reports still lack third-party evaluations by consulting institutions and certified public accountants. In developed countries, professional consulting institutions and certified public accountants have played an important role in the evaluation and audit of CSR reports. There is still a big gap between China and developed countries in the professionalism and overall level of CSR audit evaluations.

    Some regions in China have explored and attempted to conduct third-party evaluations of CSR. In 2012, Changsha formulated the “Changsha Corporate Social Responsibility Evaluation System,” and the third-party institution conducted an evaluation of CSR every two years. In 2015, the Shenzhen Social Work Committee planned to openly select third-party administration institutions for CSR evaluations, and these institutions were required to have dedicated staff, expert teams, management systems, and direct or related experience in conducting CSR evaluations.

    The author suggests that the establishment of a special third-party evaluation institution for CSR can follow the three steps of government entrustment, market incubation, and independent thirdparty evaluation. The first step is the government entrustment stage. The government employs a special third-party institution to evaluate CSR in the form of purchasing services. The second step is the market incubation stage. The government actively cultivates special third-party institutions such as certified public accountants, consulting institutions, and audit institutions. The third step is the independent evaluation stage of special third-party institutions. In a more mature condition, a special third-party institution can form an independent supervision and evaluation mechanism for CSR, such as conducting third-party independent verification and evaluations of CSR reports.

    Design of Evaluation Indicator Systems

    Evaluation principles.

    The first principle is to combine quantitative evaluations with qualitative evaluations. When designing evaluation indicators, it is first necessary to design qualitative evaluation indicators based on the social responsibility fulfillment by food enterprises. On this basis, stakeholders’ evaluations of the social responsibility fulfillment by food enterprises are quantified to ensure the strong practicability of the designed evaluation indicators and facilitate real and effective stakeholder evaluations of the social responsibility fulfillment by food enterprises.

    The second principle is to combine financial indicators with non-financial indicators. CSR includes not only economic responsibility, but also legal responsibility and environmental responsibility. Stakeholders’ evaluation of CSR should be comprehensive and multifaceted. It should not only evaluate the economic performance of the enterprise but also comprehensively evaluate the social performance and environmental performance. The financial indicator is an important indicator to measure the performance of business management. In addition, stakeholders’ evaluations of CSR also involves several non-financial indicators such as food quality and safety, environmental protection, and the protection of employees’ rights and interests. When designing non-financial indicators of CSR, it is necessary to facilitate stakeholders to quantitatively evaluate CSR. For example, when designing corporate reputation evaluation indicators, we can consider quantitative factors such as customer complaint rates, return rates, bank overdue debt repayment rates, etc.

    The third principle is to combine daily indicator designs with expected indicator designs. The evaluation indicators should not only evaluate and intuitively reflect the stage management performance of the enterprise but also be predictable and motivating. Stakeholders can urge the enterprise to incorporate social responsibility into the implementation of enterprise development strategy through the evaluation of CSR. Daily indicators refer to the indicators that can timely measure and reflect various specific features of the social responsibility fulfillment by enterprises in the process of daily operation and management. Expected indicators are strategic, holistic, and forward-looking indicators that focus on the long-term development of the enterprise.

    Fourth, the evaluation indicators should be able to measure the sustainable development ability of the enterprise. The evaluation indicators should not only reflect the economic benefits of the enterprise but also reflect the environmental and social benefits of the enterprise. It is necessary to consider not only the contribution of food enterprises to society but also the size of the burden they bring to society. For example, we can design evaluation indicators such as market share, rate of qualified products, customer satisfaction, environmental pollution, and governance.

    The fifth principle is to balance the interests of stakeholders. A modern enterprise is an aggregation of various interests formed by the economic and social interests of multiple stakeholders such as shareholders, creditors, employees, and the government. The evaluation indicators we design should not only satisfy the interests of one or certain types of stakeholders but also reflect the expected interests of various stakeholders for the social responsibility fulfillment by food enterprises. Only the evaluation indicators that can balance the expected interests of all stakeholders can improve the self-management level of food enterprises’ social responsibility with the joint effort of the interests of all stakeholders and promote the active fulfillment of social responsibility by food enterprises. Therefore, a balance can be reached between the economic interests and social interests of the ternary relationship between the managers, owners, and stakeholders of enterprises.

    Evaluation standards.

    The CSR standard is a reference scale for measuring the fulfillment of CSR. At present, China’s CSR standards mainly include national and local standards for social responsibility. The social responsibility standards in the food industry mainly include the food enterprises’ CSR evaluation standards formulated by special institutions.

    National standards for social responsibility.

    The national standards for CSR in China refer to the three national standards for social responsibility officially approved and issued by the General Administration of Quality Supervision, Inspection and Quarantine and the Standardization Administration of the People’s Republic of China (now the State Administration for Market Regulation) in 2015, namely the “Guidance on Social Responsibility,” “Guidance on Social Responsibility Reporting,” and “Guidance on Classifying Social Responsibility Performance.” In general, the national standards for social responsibility provide framework guidelines for enterprises to conduct social responsibility activities, and various industries can formulate and improve their social responsibility guidelines and performance evaluation standards based on the national standards.

    Local standards for social responsibility.

    In recent years, some local governments have actively promoted CSR strategic practice, formulated local standards and evaluation systems of CSR, and produced some valuable experience.

    In 2015, Shenzhen issued the “Opinions on Further Promoting the Construction of Corporate Social Responsibility” and took the lead in launching the local standards for CSR in China, namely “Corporate Social Responsibility Requirements” and “Guidance on Corporate Social Responsibility Evaluation,” which specified an implementation plan with strong operability to further promote local enterprises to actively fulfill their social responsibility. These two standardization guidance documents were formulated based on the international standard ISO26000 “Guidance on Social Responsibility.” They are the first guidance documents on social responsibility evaluation published in the form of local standards, and they have a leading role in China. Shenzhen emphasizes the participation of various social forces, implements the rating evaluation of CSR by specialized third-party institutions through the qualification management system, improves the information standardization management mechanism of CSR, and establishes a special corporate social responsibility information disclosure and release platform.

    Evaluation standards for food enterprises’ social responsibilities formulated by special institutions.

    In September 2015, the China Food Newspaper and the Beijing Institute of Technology jointly formulated an evaluation standard for Chinese food enterprises’ social responsibilities. The release of this industry standard for food enterprises’ social responsibilities had an important role in guiding us to formulate food enterprises’ CSR evaluation standards from the perspective of stakeholders. The indicator system of China’s food enterprises’ CSR evaluation standards is based on the Guidance on Social Responsibility issued by the International Organization for Standardization and the Guidance on Social Responsibility officially issued by the Standardization Administration of China. The indicator system uses industry units to design CSR evaluation indicators. Based on the establishment of evaluation indicators such as consumers, environments, community participation, and development, the indicator system also sets up some unique indicators of the food industry according to the particularity of the food industry.

    Establishment of stakeholder evaluation standards for food enterprises’ social responsibilities.

    The three national standards for social responsibility officially approved and released by the General Administration of Quality Supervision, Inspection and Quarantine of China (now the State Administration for Market Regulation) and the Standardization Administration of China in 2015 can be used as the overall principles and guiding framework to formulate the stakeholder evaluation standards for food enterprises’ social responsibilities. The three national standards are the “Guidance on Social Responsibility,” “Guidance on Classifying Social Responsibility Performance,” and “Guidance on Social Responsibility Reporting.” The evaluation standards also refer to the practical experience of the local standards and evaluation systems of CSR in Shenzhen and other cities. From the perspective of stakeholder evaluation, the evaluation standards learned from the Chinese food enterprises’ CSR evaluation standards formulated by special institutions in 2015 incorporate consumers, the environment, community participation, development, and food quality and safety into the stakeholder evaluation indicator system of food enterprises’ social responsibilities.

    Evaluation indicators.

    Selection of evaluation indicators.

    In general, the indicators for stakeholders to evaluate CSR mainly include legal compliance management and legal liability, staff training and development and benefit protections, consumer services and protection of rights and interests, environmental protections and pollution control, community participation and job creation, stakeholder communication, and information feedback. The most basic social responsibility of food enterprises is food safety. The selection of stakeholder evaluation indicators of food enterprises’ social responsibilities should not only consider the characteristics of food enterprises different from other enterprises but also consider the particularities of different types of enterprises in the food industry. We can classify food enterprises based on the risk levels①Since December 1st, 2016, China Food and Drug Administration Department (now the State Administration for Market Regulation) has begun to determine the risk level of food production enterprises and implement classified supervision, and divided food production enterprises into four levels of ABCD in the order of low risk to high risk and implemented classified management according to the four risk levels of ABCD.of food production enterprises defined by the Food and Drug Administrative Department of China (now the State Administration for Market Regulation), and design corresponding social responsibility evaluation indicators for food production enterprises with different risk levels.

    Basic evaluation indicators of food enterprises’ social responsibilities.

    CSR mainly includes the responsibility of enterprises to protect the environment and prevent pollution, the responsibility to provide quality assurance products and services to consumers, the responsibility for employee development and labor rights protection, and the responsibility for community development. Specifically, enterprises with different industry attributes provide different types of products and services for society, so the social responsibilities undertaken by enterprises in various industries are different. The social responsibility of food enterprises is very special because the food produced by food enterprises is directly related to people’s lives and health, and the target consumer groups are huge. Once there are problems and hidden dangers in food, poor quality control will easily lead to a wide range of food safety crises and public health problems. Therefore, in addition to the CSR evaluation indicators in the general case, the CSR evaluation indicators of food enterprises should also strengthen the moral responsibility, information disclosure responsibility, food quality and safety responsibility, food traceability responsibility, partner audit responsibility, and legal responsibility.

    First, moral responsibility is the responsibility to guarantee that the life, health, and safety of consumers are not violated by the food produced by the enterprise. “Food is the first necessity of the people.” Food is essential for survival, and food is directly related to people’s life and health. Food enterprises mass-produce food, so once food safety problems occur, it will affect a huge number of consumers and pose a threat and damage to public health. Therefore, the most basic social responsibility of food enterprises is to make food that meets standards, to provide consumers with safe, healthy, and nutritious food, and to ensure that the food produced by the enterprise does not cause any threat or damage to the life and health of consumers.

    Second, information disclosure responsibility is the responsibility to label the true condition of the food. To let stakeholders such as consumers know the true condition of the food, food details such as nutrition, additives, country of origin, production date, and shelf life are clearly labeled on the food packaging. Therefore, consumers can know the true condition of the purchased food, compare, and select the food. When a food safety problem occurs, it is also convenient for administration institutions and consumers to find the source of the problem.

    Third, food quality and safety responsibility are the responsibilities to ensure food quality and safety. In the process of food production, food enterprises shall not sell seconds at the best quality-price, combine or adulterate food products, produce or sell fake, low-quality, shoddy, spoiled, or expired food.

    Fourth, food traceability responsibility is the responsibility to trace back to the source of the food when food safety problems occur. In general, food production and operation need to go through many steps, including the purchase of raw material, cleaning, processing, warehousing, logistics, and many others. If a food quality problem occurs in one of the steps, it will affect the food quality and safety of the entire food production and operation chain. When a problem food is found on the market, we need to find out the cause of the problem food as soon as possible to prevent the continued expansion of the damage. At this point, it is necessary to activate the food traceability mechanism, and trace back at what step the problem occurred. Therefore, food enterprises should establish a food traceability mechanism, and keep food traceability records on purchase, production, processing, warehousing, and other steps, thus making it convenient to trace the source and find the responsible person if a food safety problem occurs.

    Fifth, partner audit responsibility is the food supply chain responsibility. Technically, this belongs to the extended part of food enterprises’ social responsibilities, and in a broad sense, it is the food traceability responsibility. It includes procurement in all steps of the food industry chain and quality and safety checks of food raw materials to ensure the quality and safety of food raw materials and food products in the upstream and downstream of the food industry chain.

    Sixth, legal responsibility is the responsibility to penalize food production enterprises that violate food safety laws.

    Evaluation methods.

    The balanced scorecard method is a commonly-used method of enterprise performance evaluation in the world. The characteristic and advantage of the balanced scorecard method are its balance of multiple aspects, namely, the balance between corporate strategic indicators and daily indicators, the balance between the internal management and the external supervision of the enterprise, and the balance between different stakeholders. The balanced scorecard method provides a unique perspective for us to establish a stakeholder evaluation mechanism of food enterprises’ social responsibilities.

    Based on the balanced scorecard method, we can establish a “multi-dimensional integration” stakeholder evaluation system and use the government, creditors, consumers, shareholders, employees, communities, and food industry organizations as the seven dimensions of a comprehensive evaluation of food enterprises’ social responsibilities. From the perspective of stakeholders, we can establish a comprehensive and multi-dimensional stakeholder evaluation mechanism of food enterprises’ social responsibilities. In this balanced framework system of the evaluation mechanisms, the realization of the interests of various stakeholders and the maturity of CSR complement each other. Only when the interests of these seven types of stakeholders are realized does the strategic management practice of social responsibility of food enterprises achieve an optimal state.

    Establishment of Stakeholder Evaluation Mechanisms

    The establishment of the stakeholder evaluation system is a static institutional design, while the establishment of a stakeholder evaluation mechanism is a dynamic institutional arrangement based on the stakeholder evaluation system.

    Moral Evaluation

    The establishment of the stakeholder evaluation mechanism requires the government to guide and promote enterprises to undertake social responsibility, establish a moral evaluation system of CSR, and create a cultural atmosphere for enterprises to undertake social responsibility.

    The enterprises’ subjective consciousness of taking the initiative to undertake social responsibility in economic activities is what we usually call business ethics. Traditional Chinese business ethics emphasizes the proper attitude toward benefit and duty, which has commonality with the CSR we advocate now. Benefit means commercial profits and economic interests. Duty means morality and responsibility. In ancient times, the morality of business was mostly used to refer to the businessman’s behavior and conscience. In addition to promoting integrity, modern CSR also pursues deeper value goals such as environmental protection and social welfare. Based on traditional business ethics, modern CSR is endowed with broader content and deeper meaning.

    To continue traditional Chinese business ethics, advocate enterprises to actively fulfill their social responsibility, and establish a moral evaluation system of CSR, The author proposes the following suggestions.

    First, the government actively guides enterprises, combines the idea of CSR with the country’s overall development strategy, and gradually establishes a social evaluation system for CSR.

    Second, the government’s guidance and promotion of CSR require both the gradual improvement of CSR legislation and the establishment of a business ethics system that is compatible with commercial law at the conceptual and institutional levels.

    Third, the enterprise itself actively advocates and fulfills social responsibility. The enterprise itself should also integrate the fulfillment of social responsibility into the modern corporate culture of integrity and harmony and internalize it into the optimization of the internal corporate governance model. This is also the specific behavior of enterprises to form their own business ethics standards and fulfill social responsibilities according to their own characteristics. Updating the concept of “integrating CSR into corporate culture” is not enough to face the practical problems of how enterprises should undertake social responsibilities and how to realize various interests of stakeholders. We need to incorporate the corporate culture covering CSR into the enterprise (corporate) governance mechanism and institutionalize it through explicit provisions in legislation and articles of association.

    Evaluation Methods

    At this stage, the government department can establish a special CSR administration institution to be responsible for the stakeholder evaluation of food enterprises’ social responsibilities. On this basis, third-party intermediary organizations are gradually cultivated. The government takes the form of purchasing services to entrust a special third-party service institution to evaluate CSR. When the condition is mature, it will eventually transition to the independent evaluation by special third-party institutions.

    First, government management departments, food industry organizations, and food enterprises need to set up special CSR administration institutions. Government administrative departments such as administration for market regulation in each region shall set up special administration institutions to be responsible for collecting, sorting, and aggregating the social responsibility information disclosure report information released by various food enterprises and the stakeholders’ evaluation information of food enterprises’ social responsibilities. Each food enterprise should also set up an internal CSR administration department, which is responsible for collecting and arranging the information records of the enterprise’s social responsibility fulfillment, regularly issuing CSR reports, collecting information feedback related to stakeholders’ demands for CSR, and timely report the relevant information of the enterprise’s social responsibility fulfillment and the evaluation information of stakeholders to the food industry association. Food industry associations in various regions should also set up corresponding CSR administration institutions to establish CSR standards, action guidelines and guidance on CSR reporting for food enterprises, guide food enterprises to actively fulfill their social responsibility, collect information from stakeholders on the supervision and evaluation of social responsibility fulfillment by food enterprises, and regularly report this relevant information to government administration departments.

    Second, each region can establish an information integrated management system that integrates information disclosure, evaluation, feedback, and management of food enterprises’ social responsibilities to connect government administration departments, food industry organizations, food enterprises, and stakeholders. Food enterprises can use this information management system to release CSR reports and communicate with stakeholders. Stakeholders can use this platform to give feedback on social responsibility evaluation information to the enterprise. Food industry organizations can use this platform to understand the performance of social responsibility fulfillment by food enterprises and provide active guidance. Government administration departments can use the information on this platform to conduct a comprehensive evaluation of social responsibility fulfillment by food enterprises, and regularly select social responsibility star-rated enterprises. The government can award a CSR star label to the food enterprise that reaches a certain star rating.

    Third, the evaluation methods of stakeholders include two types of evaluations, which are the evaluation of external stakeholders, and the evaluation of internal stakeholders of the enterprise.

    Evaluation methods of external stakeholders of the enterprise.

    Government evaluation methods include legal evaluation, moral evaluation, as well as the CSR star rating system discussed above, which awards social responsibility star labels to enterprises. Creditors, such as banks and other financial institutions, can evaluate the financial credit rating of food enterprises based on their credit performance and credit status of investments and financing, and include the evaluation information in the credit management system. The credit management system of the banking industry can be networked with the CSR evaluation system of the government administration department. The relevant data of financial credit rating evaluation can be used as an evaluation indicator for the final selection of social responsibility star-rated enterprises by government administration departments. The environmental protection department can provide real-time monitoring and evaluation data related to environmental protection and pollution control of food enterprises. Food industry organizations and food administration departments can integrate the data and use it as an important reference for the final evaluation of social responsibility star-rated enterprises. The community can regularly organize community residents to evaluate the performance of social responsibility fulfillment by food enterprises. The evaluation content includes the quality and safety of food produced by food enterprises, and the contribution to providing jobs for the community, helping families in need, caring for elderly and disabled persons, charitable donations, etc. The community administration institution can timely send the collected evaluation information to local administration for market regulation. Industry organizations can conduct CSR evaluations within the industry, set up star rating evaluations, and award social responsibility star labels to enterprises. We should pay attention to consumers’ feedback on food quality and safety evaluation information and implement consumers’ supervision and evaluation of food quality and safety into a certification and labeling system. For example, food enterprises that have achieved a certain evaluation rating can use labels such as “brand with high customer satisfaction on food enterprises’ social responsibilities,” which can become a major influencing factor for potential consumers to decide whether to purchase such food or catering services. Therefore, we can extensively absorb consumers’ first-hand evaluation information on the quality of food industry brands, further influence the purchase or investment intentions of potential consumers and other stakeholders, and ultimately generate positive incentives or negative reductions for the long-term economic interests of food enterprises.

    Evaluation methods of internal stakeholders of the enterprise.

    A social responsibility administration institution can be set up within the enterprise, that is, the internal social responsibility audit institution, which is called the corporate ethics department in Europe and the US. It is responsible for CSR strategic planning, information disclosure of CSR, internal audit of CSR reports, communication with, and coordination of, stakeholders, and daily management of CSR. The functions and authority of the corporate ethics committee that is responsible for reviewing the performance of corporate social responsibility fulfillment are mainly derived from the company’s board of supervisors (Supervisors). The audit power of the corporate ethics committee on CSR should not be controlled by the resolution of shareholders. Only on the premise that the function of the company’s board of supervisors (Supervisors) is positioned to supervise the management team on behalf of the company’s stakeholders, the position and specific function of the corporate ethics committee in the corporate governance structure and social responsibility management can be precisely located. Therefore, the “Company Law of the People’s Republic of China” or the company’s articles of association should separately clarify the relatively independent nature and functions of the corporate ethics committee and modify the functions of the board of supervisors accordingly.

    In view of the scale effect and demonstration effect of listed enterprises, it is recommended that all listed food enterprises establish a special internal social responsibility administration institution, regularly announce the information about CSR fulfillment and receive feedback from stakeholders on CSR behavior.

    Establishment of the Food Enterprises’ Social Responsibilities Labeling System

    The government work report of the State Council in 2014 clearly pointed out that it is necessary to establish a whole-process supervision mechanism from production and processing to circulation and consumption, a social co-governance system and a traceability system, and improve the food and drug safety supervision system from the central and the local level to the grassroots level. It can be found that management has raised the social co-governance of food safety to a new level.

    Public participation is an effective supplement to government supervision, and a carefully developed public participation mechanism is conducive to preventing and reducing food safety risks. Food safety cannot rely solely on government supervision. To achieve social co-governance of food safety, the participation of more stakeholders is also required. It is recommended to implement the stakeholder evaluation of food enterprises’ social responsibilities into the establishment of a food enterprises’ social responsibilities labeling system so that the social responsibility label can effectively affect the recognition and behavioral choices of food enterprises by potential stakeholder groups including consumers.

    CSR Labeling System

    The CSR label is a method to evaluate CSR, and it is also a kind of proof and recognition of CSR fulfillment. The CSR label is the evaluation of an enterprise by a special certification institution. The certification institution is a third-party certification institution independent of government administration institutions and the public. As a special identification symbol, the CSR label connects enterprises, certification institutions, consumers, and government administration departments. On the one hand, the CSR label is a certification of the maturity of CSR fulfillment. On the other hand, it can convey to consumers and other stakeholders the information about whether an enterprise is qualified to fulfill its social responsibilities. Therefore, consumers and other stakeholders can realize their right to know the performance of CSR fulfillment, and the label can guide business stakeholders to make reasonable choices.

    In some countries, the CSR label has been in use for several years and has received relatively good results. Since 2001, Belgium has been awarding social responsibility labels to enterprises that fulfill social responsibilities. Some European countries, such as the UK, adopted the Eco-label, which focused on the supervision, and evaluation of environmental protection. The French government actively cooperated with enterprises and non-profit organizations and participated in the development of the CSR label. A customer call center for social responsibility labels was established with cooperation between the French Council for Employment, Income, and Social Cohesion, the French Association of Customer Relations (AFRC), and the French Trade Union of Contact Centers (SP2C). In addition, France has also set up an Eco-label related to CSR and sustainable development. The Association Fran?aise de Normalisation (AFNOR) launched Eco-label management in 1989, aiming to identify and reward enterprises that protect the environment throughout the life cycle of products and provide guidance to consumers. Any organization can voluntarily apply for an Eco-label. The management organization of the French Eco-label is composed of multiple stakeholders, including 18 representatives of manufacturers, traders, consumers, and other interested groups (Xiao, 2015, p. 87).

    At present, China does not have a national CSR, nor a recognized certification institution or certification program for CSR labels. Only some local governments have explored and established responsibility evaluations and certification systems, but these responsibility certifications are mostly concentrated in the field of environmental protection. For example, in August 2009, the Department of Ecology and Environment of Zhejiang Province, the Shanghai Municipal Bureau of Ecology and Environment, and the Department of Ecology and Environment of Jiangsu Province jointly formulated the “Evaluation Standard for Enterprise Environmental Behavior Information in the Yangtze River Delta Region,” established the evaluation standard for corporate environmental behavior information and classified corporate environmental behavior into five levels which are green, blue, yellow, red, and black (Zhong, 2010, p. 88).

    Establishment of the Food Enterprises’ Social Responsibilities Labeling System

    Establishing a food enterprises’ social responsibilities labeling system can be an effective solution to reflect the interests of stakeholders in the supervision and evaluation system of food enterprises’ social responsibilities and to systematize the stakeholders’ supervision and evaluation of food enterprises’ social responsibilities. It is recommended to implement the stakeholder evaluation of food enterprises’ social responsibilities into the establishment of a food enterprises’ social responsibilities labeling system so that the social responsibility label can effectively affect the recognition and behavioral choices such as investments and consumption of enterprises’ food products by potential stakeholder groups including consumers.

    The government should play a leading role in promoting the establishment of a framework system of food enterprises’ social responsibilities labels. The ultimate purpose of establishing the food enterprises’ social responsibilities labeling system is to enable all stakeholders to participate in the supervision and evaluation of food enterprises’ social responsibilities so that the interests of stakeholders for food enterprises’ social responsibilities can be reflected and implemented in the dynamic mechanism of food enterprises’ social responsibilities labeling system.

    At this stage, the establishment of a food enterprises’ social responsibilities labeling system in China requires the following essential elements.

    The first is to set up a special food enterprises’ social responsibilities label administration institution. It can be divided into two steps. In the first step, the government takes a leading role and cooperates with industry organizations, stakeholders, and special evaluation and certification institutions to establish a food enterprises’ social responsibilities certification and labeling system. The second step is to establish a food enterprises’ social responsibilities label management organization composed of food industry organizations, communities, consumers, and other stakeholders.

    The second is to improve relevant legislation, including the trademark certification and management system of CSR labels, the supervision and evaluation system for consumers and other stakeholders on CSR, and the legal systems in the fields of CSR internal control management and external supervision.

    The third is the implementation of the idea of food enterprises’ social responsibilities, which involves the attention and advocacy of government departments, publicity and popularization through the media, improvement in the awareness of stakeholders, and extensive discussions and influence in academia.

    The fourth is to connect with the current system. For example, connections between the food enterprises’ social responsibilities labeling system and the current food production license, food and agricultural products certification, food safety management system certification, and other appropriate government and public entities.

    亚洲无线观看免费| 日本与韩国留学比较| 国产午夜精品久久久久久一区二区三区 | 国产国拍精品亚洲av在线观看| 99久久精品热视频| 超碰av人人做人人爽久久| 欧美色视频一区免费| 蜜桃久久精品国产亚洲av| netflix在线观看网站| 又紧又爽又黄一区二区| 久久精品夜夜夜夜夜久久蜜豆| 国产精品一及| 毛片一级片免费看久久久久 | 最新在线观看一区二区三区| 国产伦精品一区二区三区四那| 一个人看的www免费观看视频| 亚洲中文字幕一区二区三区有码在线看| 日本五十路高清| АⅤ资源中文在线天堂| 性色avwww在线观看| 欧美高清性xxxxhd video| 久久久久久久久久成人| 日韩精品青青久久久久久| 日本精品一区二区三区蜜桃| 中国美女看黄片| 亚洲欧美精品综合久久99| 亚洲成av人片在线播放无| 身体一侧抽搐| 美女高潮喷水抽搐中文字幕| 99riav亚洲国产免费| 欧美另类亚洲清纯唯美| 老司机深夜福利视频在线观看| 麻豆久久精品国产亚洲av| 我的女老师完整版在线观看| 免费搜索国产男女视频| 欧美成人免费av一区二区三区| 可以在线观看毛片的网站| 亚洲第一区二区三区不卡| 国内揄拍国产精品人妻在线| 免费人成视频x8x8入口观看| 极品教师在线视频| 国产精品乱码一区二三区的特点| 成人国产一区最新在线观看| 久久精品影院6| 一本久久中文字幕| 级片在线观看| 国产精品亚洲一级av第二区| 亚洲性夜色夜夜综合| 脱女人内裤的视频| 亚洲成人免费电影在线观看| 亚洲激情在线av| 国产精品自产拍在线观看55亚洲| 成人午夜高清在线视频| 国产单亲对白刺激| 欧美绝顶高潮抽搐喷水| 国产真实伦视频高清在线观看 | 久99久视频精品免费| 欧美一级a爱片免费观看看| 午夜两性在线视频| 久久久久久久久大av| 最近最新免费中文字幕在线| 色尼玛亚洲综合影院| 亚洲最大成人中文| 精品久久久久久久久亚洲 | 两人在一起打扑克的视频| 变态另类成人亚洲欧美熟女| 午夜a级毛片| 欧美一区二区亚洲| 亚洲精品第二区| 日韩欧美一区视频在线观看 | 日韩成人伦理影院| 只有这里有精品99| 国产综合精华液| 国产精品一二三区在线看| 国产成人午夜福利电影在线观看| .国产精品久久| 亚洲av成人精品一二三区| 91久久精品国产一区二区成人| 人妻系列 视频| 国产在线男女| 国产黄色免费在线视频| 青春草亚洲视频在线观看| 国产精品国产三级国产专区5o| 日韩电影二区| 夜夜看夜夜爽夜夜摸| 99久久精品热视频| 插阴视频在线观看视频| 一级爰片在线观看| 91久久精品电影网| 国国产精品蜜臀av免费| 乱系列少妇在线播放| 成人欧美大片| 国产极品天堂在线| 久久综合国产亚洲精品| 在线亚洲精品国产二区图片欧美 | 97热精品久久久久久| 欧美高清性xxxxhd video| 久久女婷五月综合色啪小说 | 韩国av在线不卡| 亚洲av中文字字幕乱码综合| 亚洲精品日韩在线中文字幕| 免费大片18禁| 国产爽快片一区二区三区| 看十八女毛片水多多多| 少妇人妻久久综合中文| 日本一二三区视频观看| 青春草视频在线免费观看| 国内精品美女久久久久久| xxx大片免费视频| 国产人妻一区二区三区在| 午夜视频国产福利| 精品人妻视频免费看| 天美传媒精品一区二区| 精品99又大又爽又粗少妇毛片| 内射极品少妇av片p| eeuss影院久久| 欧美成人a在线观看| 久久精品国产鲁丝片午夜精品| 欧美人与善性xxx| 日韩中字成人| 能在线免费看毛片的网站| av在线老鸭窝| 欧美精品人与动牲交sv欧美| 欧美精品国产亚洲| 成人无遮挡网站| 建设人人有责人人尽责人人享有的 | 国产av国产精品国产| 国产在视频线精品| 婷婷色av中文字幕| 国产在线男女| 亚洲第一区二区三区不卡| 国内少妇人妻偷人精品xxx网站| 91午夜精品亚洲一区二区三区| 永久免费av网站大全| 婷婷色麻豆天堂久久| 国产伦精品一区二区三区视频9| 99久久精品热视频| 精品久久国产蜜桃| 欧美zozozo另类| 亚洲精品日本国产第一区| 免费黄网站久久成人精品| 80岁老熟妇乱子伦牲交| 国产精品一区二区三区四区免费观看| 身体一侧抽搐| 七月丁香在线播放| 国产黄色视频一区二区在线观看| 在线播放无遮挡| 亚洲精品成人久久久久久| 卡戴珊不雅视频在线播放| 极品少妇高潮喷水抽搐| 久久热精品热| 国精品久久久久久国模美| 久久精品国产a三级三级三级| 波野结衣二区三区在线| 亚洲aⅴ乱码一区二区在线播放| 校园人妻丝袜中文字幕| 交换朋友夫妻互换小说| 日本wwww免费看| 一边亲一边摸免费视频| a级毛片免费高清观看在线播放| 丰满人妻一区二区三区视频av| 国产精品爽爽va在线观看网站| 国产精品久久久久久精品电影小说 | 国产爱豆传媒在线观看| 国产精品无大码| 精品久久久久久电影网| 一级a做视频免费观看| 黄色怎么调成土黄色| 黄色视频在线播放观看不卡| 尤物成人国产欧美一区二区三区| av线在线观看网站| 黄色日韩在线| 国产精品99久久久久久久久| 日韩中字成人| 日日撸夜夜添| 日本欧美国产在线视频| 精品人妻一区二区三区麻豆| 亚洲经典国产精华液单| 欧美bdsm另类| 亚洲国产成人一精品久久久| 国产精品国产av在线观看| 天天躁夜夜躁狠狠久久av| 舔av片在线| 热re99久久精品国产66热6| 小蜜桃在线观看免费完整版高清| 精品国产露脸久久av麻豆| 国产成人免费观看mmmm| 在线观看免费高清a一片| 99热这里只有精品一区| 99视频精品全部免费 在线| 啦啦啦在线观看免费高清www| 一区二区三区乱码不卡18| 欧美一级a爱片免费观看看| 22中文网久久字幕| 国产视频首页在线观看| 亚洲精品456在线播放app| 亚洲经典国产精华液单| 少妇人妻久久综合中文| 国产高清有码在线观看视频| 久久精品综合一区二区三区| 91在线精品国自产拍蜜月| 国产欧美日韩一区二区三区在线 | 久久久亚洲精品成人影院| 国产高清国产精品国产三级 | 日韩亚洲欧美综合| 联通29元200g的流量卡| 免费观看av网站的网址| av又黄又爽大尺度在线免费看| 亚洲av免费高清在线观看| 少妇的逼水好多| 亚洲第一区二区三区不卡| 免费不卡的大黄色大毛片视频在线观看| 性色avwww在线观看| 成人美女网站在线观看视频| 亚洲一区二区三区欧美精品 | 久久久欧美国产精品| 久久女婷五月综合色啪小说 | 麻豆国产97在线/欧美| 卡戴珊不雅视频在线播放| 国产精品99久久99久久久不卡 | 少妇的逼水好多| 在线a可以看的网站| 精华霜和精华液先用哪个| 久久久国产一区二区| 亚洲最大成人手机在线| 蜜桃久久精品国产亚洲av| 国产欧美日韩精品一区二区| 色网站视频免费| 成人黄色视频免费在线看| 性插视频无遮挡在线免费观看| 99九九线精品视频在线观看视频| 国产精品蜜桃在线观看| 人人妻人人澡人人爽人人夜夜| 一本色道久久久久久精品综合| 久久久久精品性色| 波野结衣二区三区在线| 久久ye,这里只有精品| 亚洲精品一区蜜桃| 街头女战士在线观看网站| 一区二区三区乱码不卡18| 日日摸夜夜添夜夜添av毛片| 爱豆传媒免费全集在线观看| 久久精品久久久久久久性| 夜夜看夜夜爽夜夜摸| 美女xxoo啪啪120秒动态图| av黄色大香蕉| 亚洲精品日韩av片在线观看| 丝袜脚勾引网站| 99久久九九国产精品国产免费| 我的女老师完整版在线观看| 如何舔出高潮| 久久精品人妻少妇| 男插女下体视频免费在线播放| 少妇的逼水好多| 久久久成人免费电影| 人妻系列 视频| 国产有黄有色有爽视频| 久久99热这里只频精品6学生| 精品亚洲乱码少妇综合久久| 91aial.com中文字幕在线观看| av卡一久久| 午夜视频国产福利| 亚州av有码| 18禁动态无遮挡网站| 在线观看av片永久免费下载| 美女cb高潮喷水在线观看| 不卡视频在线观看欧美| 夫妻午夜视频| 观看免费一级毛片| 深夜a级毛片| 欧美成人a在线观看| 亚洲图色成人| 中文欧美无线码| 丝袜美腿在线中文| 亚洲天堂国产精品一区在线| 3wmmmm亚洲av在线观看| a级毛色黄片| 久久女婷五月综合色啪小说 | 国产精品爽爽va在线观看网站| 91精品伊人久久大香线蕉| 天堂俺去俺来也www色官网| 欧美高清成人免费视频www| 国产精品无大码| 男人和女人高潮做爰伦理| 国产精品.久久久| 噜噜噜噜噜久久久久久91| 免费黄频网站在线观看国产| 3wmmmm亚洲av在线观看| 建设人人有责人人尽责人人享有的 | 国产午夜精品一二区理论片| 亚洲综合色惰| av线在线观看网站| 神马国产精品三级电影在线观看| 六月丁香七月| 十八禁网站网址无遮挡 | 国产精品秋霞免费鲁丝片| 日韩,欧美,国产一区二区三区| 国产一区二区在线观看日韩| 免费看日本二区| av网站免费在线观看视频| 亚洲国产最新在线播放| 波野结衣二区三区在线| 久久韩国三级中文字幕| 亚洲,欧美,日韩| 97在线视频观看| 黄色欧美视频在线观看| 一本色道久久久久久精品综合| 国产精品久久久久久久久免| 亚洲欧美精品专区久久| 秋霞在线观看毛片| 婷婷色麻豆天堂久久| 下体分泌物呈黄色| 交换朋友夫妻互换小说| 男人爽女人下面视频在线观看| 看十八女毛片水多多多| 丝袜美腿在线中文| 国产成人精品福利久久| 69av精品久久久久久| 特级一级黄色大片| 超碰av人人做人人爽久久| 国产成人午夜福利电影在线观看| 少妇的逼好多水| 老女人水多毛片| 菩萨蛮人人尽说江南好唐韦庄| 欧美丝袜亚洲另类| 日韩人妻高清精品专区| 丝袜脚勾引网站| 身体一侧抽搐| 麻豆成人午夜福利视频| 国产高潮美女av| 一级毛片我不卡| 波野结衣二区三区在线| 欧美xxxx黑人xx丫x性爽| 黄色配什么色好看| 欧美激情在线99| 久久精品国产亚洲av涩爱| 亚洲最大成人av| 亚洲丝袜综合中文字幕| 麻豆国产97在线/欧美| 午夜精品一区二区三区免费看| 亚洲欧美成人综合另类久久久| 日本免费在线观看一区| 亚洲aⅴ乱码一区二区在线播放| 亚洲精华国产精华液的使用体验| 亚洲内射少妇av| 免费少妇av软件| 日韩三级伦理在线观看| 成人综合一区亚洲| 九色成人免费人妻av| 国产色婷婷99| 亚洲精品色激情综合| 男女那种视频在线观看| 国产男人的电影天堂91| 夜夜爽夜夜爽视频| 777米奇影视久久| 又爽又黄a免费视频| 欧美日韩在线观看h| 狂野欧美白嫩少妇大欣赏| 亚洲在线观看片| 亚洲欧洲国产日韩| 熟妇人妻不卡中文字幕| 男的添女的下面高潮视频| 国产精品熟女久久久久浪| 免费观看在线日韩| 亚洲欧美日韩卡通动漫| 亚洲经典国产精华液单| 大片免费播放器 马上看| 尾随美女入室| 在线观看美女被高潮喷水网站| 日本黄色片子视频| 国产亚洲5aaaaa淫片| 青春草国产在线视频| 精品熟女少妇av免费看| 久久久久精品性色| 欧美日韩综合久久久久久| 精品久久久久久久末码| 免费观看在线日韩| 亚洲综合精品二区| 成人毛片60女人毛片免费| 久久久久精品性色| 在线看a的网站| 亚洲欧美中文字幕日韩二区| 亚洲人成网站在线观看播放| 亚洲欧洲日产国产| 80岁老熟妇乱子伦牲交| www.色视频.com| 涩涩av久久男人的天堂| 自拍欧美九色日韩亚洲蝌蚪91 | 久久99热这里只频精品6学生| 国产又色又爽无遮挡免| 欧美一区二区亚洲| 欧美+日韩+精品| 久久久久久久精品精品| 人人妻人人看人人澡| 夫妻午夜视频| 国产伦在线观看视频一区| 精品午夜福利在线看| 日韩视频在线欧美| 国产一区二区亚洲精品在线观看| 国产一区有黄有色的免费视频| 久久久久久久久大av| 成年免费大片在线观看| 五月伊人婷婷丁香| 内地一区二区视频在线| 国产精品福利在线免费观看| 国产v大片淫在线免费观看| 男人舔奶头视频| 亚洲精品成人av观看孕妇| av播播在线观看一区| 精品一区二区三区视频在线| 神马国产精品三级电影在线观看| 最后的刺客免费高清国语| 久久女婷五月综合色啪小说 | 丝瓜视频免费看黄片| 亚洲怡红院男人天堂| 伊人久久国产一区二区| 日本午夜av视频| 高清毛片免费看| 亚洲精品视频女| 亚洲欧美一区二区三区国产| 中文欧美无线码| 国内精品宾馆在线| 日韩欧美 国产精品| 久久久久国产精品人妻一区二区| 99精国产麻豆久久婷婷| 在线免费十八禁| 亚洲av中文av极速乱| 毛片女人毛片| 亚洲精品日韩在线中文字幕| 色视频www国产| 身体一侧抽搐| 高清欧美精品videossex| 欧美+日韩+精品| 午夜亚洲福利在线播放| 丝瓜视频免费看黄片| 国产一区二区在线观看日韩| 中文字幕人妻熟人妻熟丝袜美| 午夜福利在线在线| 美女视频免费永久观看网站| 亚洲精品自拍成人| 性色av一级| 日韩精品有码人妻一区| 欧美日韩亚洲高清精品| 亚洲一级一片aⅴ在线观看| 男女无遮挡免费网站观看| 亚洲国产欧美在线一区| 国产精品人妻久久久久久| 嫩草影院新地址| 尾随美女入室| 18禁在线无遮挡免费观看视频| 五月开心婷婷网| 嫩草影院新地址| 亚洲成人av在线免费| 男插女下体视频免费在线播放| 午夜免费鲁丝| 人人妻人人看人人澡| 久久久久久久精品精品| 天天一区二区日本电影三级| 日韩免费高清中文字幕av| 亚洲av欧美aⅴ国产| 亚洲精品中文字幕在线视频 | 精品一区二区三卡| 噜噜噜噜噜久久久久久91| 亚洲最大成人中文| 免费大片18禁| 精品国产一区二区三区久久久樱花 | 亚洲综合色惰| 久久久久久久国产电影| 精品人妻视频免费看| 亚洲国产成人一精品久久久| 视频区图区小说| 久久精品国产鲁丝片午夜精品| 99久久精品热视频| 欧美成人精品欧美一级黄| 日韩av不卡免费在线播放| www.色视频.com| 一本久久精品| 国产爽快片一区二区三区| 五月开心婷婷网| 中文字幕人妻熟人妻熟丝袜美| 最近中文字幕2019免费版| 国产国拍精品亚洲av在线观看| 亚洲不卡免费看| 国产精品久久久久久久电影| 视频中文字幕在线观看| 人妻 亚洲 视频| 日韩制服骚丝袜av| 欧美成人精品欧美一级黄| 成人免费观看视频高清| 国产欧美另类精品又又久久亚洲欧美| 成年人午夜在线观看视频| 最近中文字幕2019免费版| 大片免费播放器 马上看| 免费av观看视频| 国产成人福利小说| 国产爽快片一区二区三区| 欧美日韩在线观看h| 最近2019中文字幕mv第一页| 欧美精品人与动牲交sv欧美| 国产精品熟女久久久久浪| 波野结衣二区三区在线| 久久6这里有精品| 久热这里只有精品99| 777米奇影视久久| av黄色大香蕉| 国产伦精品一区二区三区视频9| 在线免费观看不下载黄p国产| 高清午夜精品一区二区三区| 色播亚洲综合网| 看免费成人av毛片| 亚洲av一区综合| 国产成人午夜福利电影在线观看| 97超视频在线观看视频| 久热久热在线精品观看| 黄片无遮挡物在线观看| 熟女人妻精品中文字幕| 久久久久久九九精品二区国产| 亚洲国产最新在线播放| 成人免费观看视频高清| 91久久精品国产一区二区成人| 免费看不卡的av| 久久ye,这里只有精品| 男女无遮挡免费网站观看| 亚洲自偷自拍三级| 国产 一区 欧美 日韩| 免费不卡的大黄色大毛片视频在线观看| 啦啦啦啦在线视频资源| 日韩av在线免费看完整版不卡| 最近手机中文字幕大全| 麻豆成人av视频| 偷拍熟女少妇极品色| 乱码一卡2卡4卡精品| 一本—道久久a久久精品蜜桃钙片 精品乱码久久久久久99久播 | 日韩不卡一区二区三区视频在线| 美女高潮的动态| 久久久午夜欧美精品| 青春草国产在线视频| 亚洲精品亚洲一区二区| 久久久久国产精品人妻一区二区| 成人亚洲欧美一区二区av| 精品久久久久久久末码| av专区在线播放| 激情五月婷婷亚洲| av专区在线播放| 久久久国产一区二区| 午夜视频国产福利| 男女边吃奶边做爰视频| 国产伦理片在线播放av一区| 在线观看美女被高潮喷水网站| 久久精品熟女亚洲av麻豆精品| 久久久久久伊人网av| 久久精品国产a三级三级三级| 99热国产这里只有精品6| 嘟嘟电影网在线观看| 亚洲精品成人久久久久久| 热re99久久精品国产66热6| 深夜a级毛片| 久久久久性生活片| 亚洲欧美精品专区久久| 国产精品伦人一区二区| 亚洲成人精品中文字幕电影| 免费看日本二区| freevideosex欧美| 久久精品夜色国产| 男的添女的下面高潮视频| 国产 精品1| 看免费成人av毛片| av国产精品久久久久影院| 精品酒店卫生间| 偷拍熟女少妇极品色| 五月开心婷婷网| 欧美xxxx黑人xx丫x性爽| av福利片在线观看| 国产淫语在线视频| 精品久久久久久电影网| 嘟嘟电影网在线观看| 日韩不卡一区二区三区视频在线| 色视频www国产| 婷婷色麻豆天堂久久| 美女xxoo啪啪120秒动态图| 国产伦在线观看视频一区| 观看美女的网站| www.av在线官网国产| av在线播放精品| 亚洲成色77777| 亚洲av电影在线观看一区二区三区 | 国产精品一二三区在线看| 亚洲欧美日韩无卡精品| 韩国高清视频一区二区三区| 日韩中字成人| 中文字幕亚洲精品专区| 精品久久久久久电影网| 精品久久久噜噜| 亚洲av免费在线观看| 成年女人在线观看亚洲视频 | 国产精品嫩草影院av在线观看| 99久久九九国产精品国产免费| 国精品久久久久久国模美| 国产成人一区二区在线| 一二三四中文在线观看免费高清| 国产午夜精品一二区理论片| 久久人人爽av亚洲精品天堂 | 色视频www国产| 五月伊人婷婷丁香| 亚洲精品成人av观看孕妇| 亚洲三级黄色毛片| 日韩制服骚丝袜av| 99热这里只有是精品50| 一本—道久久a久久精品蜜桃钙片 精品乱码久久久久久99久播 | 久久久欧美国产精品| 亚洲内射少妇av| 色5月婷婷丁香| 久久久久性生活片| 免费看光身美女| 天天躁日日操中文字幕|