Research On Evaluation Index And Method Of Corporate Social Responsibility In China

With the development of SA8000 Social Accountability Standard, international movement of social responsibility is mounting. The United Nations and officially launched the "Global Compact" in 2000. The International Standards Organization launched the job about the formulation of international social responsibility standard ISO26000 in 2004. The revised "Company Law" has to be clearly defined corporate social responsibility for the first time in the form of law in 2006. Social responsibility has become the focus of attention. Therefore when we undertake a comprehensive evaluation of the enterprise, we must take account of economic and social benefits. At present the studies in theoretical of economic evaluation have been relatively mature, but the evaluation of corporate social responsibility is still in its infancy. How to build a comprehensive and systematic evaluation index system and method in theory is no consensus industry. The evaluation of corporate social responsibility is of great theoretical and practical significance.In this paper, research topic for CSR evaluation index system and method, the paper analyzes the existing results and shortcomings in corporate social responsibility research. At the basic of stakeholder theory, corporate agency theory, transaction cost theory, ecological theory, and as a reference to "the guidance of centre corporate social responsibility" issued by SASAC, the paper summarizes the contents of corporate social responsibility, According to which we build the evaluation index system of corporate social responsibility by selecting financial indicators. Adopted financial data for 2007-2008, the evaluation of 21 Shaanxi companies is carried out in order to know the implementation status of corporate social responsibility. Finally, combining the empirical results with our current situation, corresponding countermeasures are put forward. Innovations and the main conclusions of the paper are as follows:First, indicators are selected from the financial point of view, corporate social responsibility has been quantified, and the introduction of overall labor productivity and the cost of principal operations rates make the evaluation system cover all aspects of corporate social responsibility as much as possible. AHP is also used to empower the indicator system, which avoid the shortcomings of traditional methods. Combination of subjectivity and objectivity, a scientific approach as indicators of corporate social responsibility is provided.Second, listed companies on corporate social responsibility in Shaanxi evaluation of empirical research, the conclusions as follows:(1)the overall performance of Shaanxi Corporate Social Responsibility is relatively poor; (2) the specific presentation of two characteristics:First, different Corporate social responsibility is in unbalanced state, and polarization is serious; Second, the same corporate social responsibility is not balanced in all aspects, for example some corporate Some companies have certain aspect of social responsibility performed well, but have neglected other aspects.