| After 34 years of booming growth,China’s Internet industry is now the world’s largest.At the same time of the quick integration of the Internet and social economy,social duty missing has led to frequent crisis incidents,which has turn into a chasm for many Internet platform companies.Therefore,we should pay more attention to the undertaking of the company social duty on Internet platforms.However,at present,there is no unified and systematic Evaluation System for Corporate Social Responsibility of Internet Platforms,so that it is difficult to accelerate the formation of incentives for Internet platform companies,and it’s impossible to evaluate the level of their social responsibility in a reasonable and effective manner.Based on the ESG evaluation method and the status quo of the Internet platform for the realization of the company social duty,to build a more perfect Internet platform for enterprise social duty appraisal system and a more reasonable appraisal dimensions;and the applicability of the appraisal system is tested by taking 37 Interactive Entertainment as an example,and the social responsibility assumed by 37 Interactive Entertainment from 2016 to 2020 is evaluated and analyzed.This article is split into five parts,one is the foreword,which sorts out and summarizes the study results and future study trends of CSR evaluation at home and abroad,and introduces the research ways,details and innovation points used in this article;the second is the concept definition and theoretical basis,which mainly clarifies the concept of CSR evaluation of Internet platforms in this paper,and introduces the relevant theoretical basis;The third is to build an Internet platform CSR social responsibility evaluation index system,under the ESG framework,the evaluation indicators are divided into corporate financial dimensions;according to the score of each expert on the indexes in the system,the weight of the indexes is acquisitioned through AHP;the fourth is to take 37 Interactive Entertainment as a case to verify the operability of the CSR social responsibility index system of the Internet platform,and the scores obtained are evaluated and summarized in detail for each level of each level of 37 Interactive Entertainment.And targeted recommendation and measures for 37 Mutual Entertainment to better performance its social duties.The fifth is the conclusion and prospect,summarizing the full text and drawing research conclusions,and making suggestions for a better evaluation of corporate social responsibility of Internet platforms.The study found that the social responsibility dimension and corporate financial dimension accounted for a high proportion of the social responsibility evaluation index system of Internet platforms,and the profit tax rate,earnings per share and response policy were the most noteworthy aspects of Internet platform enterprises fulfilling their social responsibilities.Based on the ESG framework and combining qualitative and quantitative indicators,this paper constructs a reasonable CSR evaluation index system for Internet platforms.This to a certain extent,improve the social duty evaluation index,can more exact evaluate the Internet platform for company social duty,to help Internet platform for companies set up accurate sense of social duty;and is conducive to the supervision of the government and other institutions on the implementation of corporate social responsibility,improving the trust of investors in enterprises,to promote the Internet platform for companies’ sustainable evolution. |