Research On Evaluation And Influencing Factors Of Forestry Listed Enterprises’ Social Responsibility

Environmental problems have occurred frequently in recent years,and the public’s voice for protecting ecological environment and saving resources has become stronger.In 2023,the political consultative Conference added an environmental resources sector for the first time,which shows the importance of the country to environmental issues.Forestry enterprises,as special enterprises with strong dependence on ecological resources,shoulder more social responsibilities related to the concept of clear water and green mountains.Therefore,this paper takes listed forestry enterprises as the research object to study the status quo and influencing factors of the fulfillment of social responsibility of forestry enterprises.Firstly,on the basis of defining the concepts of forestry enterprises,listed enterprises and listed enterprises’ social responsibility,the paper combs the content of listed enterprises’ social responsibility based on triple bottom line theory and stakeholder theory.Guided by the theory of sustainable development of forestry enterprises,a social responsibility evaluation system for listed forestry enterprises was constructed from the perspectives of economy,society,environment and stakeholders.After determining the weights of each index in the system by entropy weight method,the CSR performance of 40 listed forestry enterprises from 2016 to2021 was evaluated.Secondly,explore the influencing factors of social responsibility according to the evaluation results.From the dimensions of enterprise age,scale,region,industry and executive compensation,the influential factors of forestry listed enterprises’ social responsibility are analyzed intuitively and the research hypothesis is proposed.Through regression analysis,the research hypothesis is verified and it is concluded that enterprise age,scale and executive compensation will negatively affect forestry corporate social responsibility.Industry competition intensity and financing constraints will positively affect the conclusion of forestry corporate social responsibility.Finally,according to the influence mechanism and empirical test results,this paper puts forward the countermeasures to enhance the social responsibility of listed forestry enterprises from the perspectives of the internal and external environment of enterprises respectively,in order to improve the performance level of corporate social responsibility,improve the environmental quality,and promote the high-quality development of forestry industry.