Research On The Performance Evaluation Of Corporate Philanthropy Under A Major Disaster

In recent years,major natural disasters such as earthquakes,snowstorms,floods,typhoons,and mudslides have occurred frequently in China,and catastrophic events such as the explosion of petrochemical products and the leakage of crude oil pollutants have also occurred from time to time.Major disasters have brought tremendous impact on the people's production and life,and post-disaster aid is particularly urgent.With the continuous improvement of corporate social responsibility awareness,charitable donations after major disasters have received more attention from companies,coupled with the public's deep expectation of corporate charity donations after disaster.The participation of corporate disaster-relief donations continues to increase,and the amount of donations is also increasing.At the same time,how to prove to shareholders that the company's donations of major disasters can bring cost-effectiveness and value enhancement to the company has gradually become a management challenge faced by many senior executives.How to comprehensively and objectively evaluate the performance of corporate disaster-relief donations has become a problem that needs to be solved urgently.At this stage,the academic community has conducted many useful explorations of corporate charities,among which there are no shortages of theories that have been applied to practice and guide corporate charity management activities.However,research on corporate charitable donations for major disasters is relatively fragmented,and less attention is paid to performance evaluation of major disasters' donations.Comprehensively,objectively and scientifically evaluating the performance of corporate charitable donations under major disasters can provide guidance for the implementation of corporate charities,promote enterprises to establish efficient charity management mechanisms,and improve the efficiency and effectiveness of corporate charitable donations after major disasters.At the same time,it is also beneficial for companies to find out their own advantages and disadvantages in the management of charitable donation activities,so that enterprises can improve their charitable strategies and promote better development of enterprises.Therefore,This article analyzes the corporate charitable donation concept and the connotation of corporate charitable donation performance,and analyzes the theoretical basis of corporate charitable donations,and sorts out relevant studies and influencing factors of corporate charitable donation behaviors as well as results under major disasters.This paper also compares and analyzes the evaluation methods of corporate charitable donations by domestic and foreign scholars.Based on the perspective of the behavior and results of corporate charitable donation performance,the paper finally draws lessons from the relevant scholars' evaluation model structure design,and finally forms a corporate philanthropic donation performance evaluation model based on management performance,economic performance,and social performance.Secondly,according to the various elements of the evaluation model,this paper identifies and summarizes relevant indicators that can separately represent management performance,economic performance,and social performance in the previous studies.According to the selection criteria of the indicators,this paper preliminarily screened the indexes,and finally obtained the evaluation index systemof enterprise charitable donations performance evaluation under major disasters.Then,the enterprise management professional and social responsibility research experts are invited to carry out the design and development of the survey scale according to the index system established.Through the reliability and validity analysis,the rationality of the index selection is further tested.And the final index evaluation system is established.According to the design of the index system,the corresponding evaluation set is constructed in this paper,and the weight of each criterion criterion level and program leve is obtained by using the objective weighting method.Finally,an index system was used to evaluate the charitable donations made by listed companies in 13 food and beverage industries during the Ya'an earthquake.According to the evaluation results,the performance of corporate charitable donations was reviewed and analyzed to provide suggestions for the improvement of corporate charitable donation management.Researching and constructing an evaluation index system provides enterprises with a tool to measure the value of charitable donations under major disasters.And it can also help business managers discover the advantages and disadvantages of charitable management,provide effective guidance for optimizing corporate charity management in order to implement corporate charitable activities and create greater economic value and social value.