Evalution Study Of Corporate Social Responsibility Based On Stakeholder Theory

In recent years, China’s economy has developed very rapidly, when people revel in the rapid economic changes, series of social problems appear one after another. The public’s calling for enterprises to fulfill the social responsibility are increasingly high. The contradiction between company’s interests and society’s interests is also increasingly prominent. So CSR(Corporate Social Responsibility) has become the topic that society increasingly concerned about. However, in the dimension fulfillment and specific content of corporate social responsibility, theorists have not yet formed a unified standard.This study aims to straighten the relationship between company and society, starts from the aspects of our country’s special circumstances and reality background, and constructing a CSR evaluation dimension in both generality and particularity based on the analysis of CSR’s tendency and concept definition. From the aspects of eight specify dimensions: corporate responsibility to employees, the responsibility to shareholders, the responsibility of the consumer, the supplier’s responsibility, the responsibility of the creditor, the government’s responsibility, community responsibility and the responsibility to the environment, we survey the goal company’s social responsibility and determine the weight combine with the method of Analytic Hierarchy Process. This subjective and objective combined method, can not only avoid the subjectivity of traditional empowerment methods, but also provide a more scientific approach for the empowerment of corporate social responsibility evaluation index system. Also we use Fuzzy Comprehensive Evaluation to research and analysis the target company. Finally, we putforward some improvement suggestions for the targeted company and the aspect of improving corporate social responsibility.The study is divided into seven chapters:Chapter 1, “Introduction”, what introduces the academic background, theoretical and practical significance, literature review in domestic and abroad, the source of research topic and the main research content and methods.Chapter 2, “Theoretical foundation”, From the point of the stakeholder theory and social contract theory to explain the theoretical basis this study adopted. by carding the domestic and abroad scholars’ research on corporate social responsibility, we put forward our own definition、content and dimensions of CSR combining the present situation in China.Chapter 3, “The reason of enterprise should undertake social responsibility from the perspective of Game theory”, Theoretically, enterprise undertaking corporate social responsibility is an optimal choice, self-interest but altruism, meanwhile, of the enterprise,and a signaling mechanism,a transaction implementation mechanism and a value creation mechanism.Chapter 4, “The specific content and evaluation dimensions”, by carding many scholars’ idea about the content and dimensions of corporate social responsibility, we propose four specific content of corporate social responsibility(economic responsibility,legal responsibility, ethical responsibility and philanthropic responsibility) and eight evaluation dimensions(corporate responsibilities to employees、shareholders、consumers、the suppliers、the creditor、 the government、the community and the environment).Chapter 5, “The Construction of evaluation index system”, constructs a theoretical model based on the principles of social responsibility index system established. And we column the financial and non-financial indicators those may be used. Finally, we also briefly introduce two methods: Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation.Chapter 6, “Fuzzy Comprehensive Evaluation of CSR”, This chapter firstly introduces the basic situation of the targeted company and analyze Annual Financial Report of it in2012 and 2013、Corporate Social Responsibility Report in 2013. Based on the evaluation index system, we analyze the fulfillment of eight specific social responsibility dimensions in this company by the method of Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation.Chapter 7, “Summary and Outlook”, through the summary of the empirical results, we put forward some strategic and developed proposals of improving CSR, and provide guidance for further research directions.