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The Construction And Application Of Listed Company Social Responsibility Appraisal Index System

Posted on:2009-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y F SunFull Text:PDF
GTID:2189360242991657Subject:Accounting
Abstract/Summary:PDF Full Text Request
The SA8000 social responsibility went into our accreditation standards, corporate social responsibility had become the focus of social concern. This requires us to make comprehensive evaluation according to the standards of both economic and social benefits. At present,economic appraisal research theory has already been quite mature,but it is extremely rare for the corporate society responsibility appraisal research. How to establish a corporate social responsibility evaluation index system has not been reached a consensus. Therefore, it is the key of the thesis to build a corporate social responsibility appraisal index system and model for the conditions of our country.Firstly, the paper introduces the existing state of social responsibility home and outside. Then based on the stakeholder theory, Use corporate social responsibility direct of SZSE for reference, the papers summarize the content of corporate social responsibility. It contains the responsibility to government, district, investor, employee, consumer, supplier and environment;Secondly, from the financial point, the paper builds a corporate social responsibility evaluation index system according to the content of corporate social responsibility.Thirdly, after collecting data, the model of factor analysis is used to appraisal the corporate society responsibility. According to the empirical analysis, the paper appraise the corporate social responsibility of listed company.Lastly, use YiLi as an example, the paper find that the conclusion got by the appraisal index system is same to the actual state.
Keywords/Search Tags:Corporate social responsibility, Financial Index, Appraise
PDF Full Text Request
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