The Study On The Performance Evaluation System Of The Corporate Social Responsibility Auditing

Corporate Social Responsibility Audit is in its infancy in China. Its theoretical system isnot standardized yet, especially the social responsibility audit evaluation index system is not aunanimous opinion, which affects not only the development of the theory of corporate socialresponsibility audit, the carried out of social responsibility auditing practices, also had anegative impact on corporate social responsibility behaviors. The paper uses stakeholderstheoretical as basis, and builds a corporate social responsibility audit of the performanceevaluation system, analyze and evaluate the social responsibility fulfill performance of listedcompanies in China, hoping to be a positive role on the development of the socialresponsibility audit and the corporate socially responsible behavior.The paper firstly summarizes the related research results at home and abroad, and foundthat many scholars have studied the corporate social responsibility evaluating system, but thescholars are not consensus in the social responsibility evaluation index system and weightsmethod. Then use the stakeholders theory and the fishbone diagram to analyze thecomponents of the corporate social responsibility, and propose a performance evaluationsystem, which contains16first indicators,33secondary indicators and the industryperformance indicators. Auditors can use the performance evaluation system to conduct auditevaluation for the company’s social responsibility fulfillment situation, and issue socialresponsibility audit report. Then the paper selects the data out of Shanghai and Shenzhenmain board market listed companies as samples data. The amount of the data selected is668in2009,716in2010,834in2011. The data is used to test applicability of the factor analysis.In the empirical analysis part, using factor analysis method concludes the comprehensivescore of the listed company social responsibility. Then respectively do empirical analyze tothe listed company’s social responsibility fulfillment situation from the cross section data andtime series data point of view. The results of this study show that the implementation ofcorporate social responsibility declines in2010, and has minor rise in2011. The performresults of social responsibility in small and medium-sized corporate are better than large sizedcorporate. The perform results of social responsibility in Shenzhen main board market listed companies are better than in Shanghai main board market listed companies. The performresults of social responsibility in Extractive industries, social services, communication andculture industry are better than the real estate industry and the construction industry.According the above empirical results, the paper proposes several recommendations topromote the enterprises to actively committed to social responsibility. After summarizing theresearch findings, the paper points out the direction of future research.The innovations of this paper are using fishbone diagram analysis of corporate socialresponsibility as a basis for building corporate social responsibility performance evaluationsystem as well as doing the cross-sectional and time series analysis for sample data.