The Construction And Application Social Responsibility Evaluation Index System Of Platform Enterprises

Platform economy has become a crucial component in promoting the economic development of China.Although the platform enterprise have appeared in China for a short time,but they have penetrated into all aspects of people’s production and live.However,due to imperfect laws and regulations,lagging supervision and other reasons,the absence and alienation of social responsibility for platform enterprises has occurred frequently,which has led to many social problems.Despite some studies have been conducted on the social responsibility of platform enterprises,the existing research results have not reasonably constructed a social responsibility evaluation system which meets the characteristic of platform enterprises.Furthermore,the lack of the above evaluation system is not conductive to both the active fulfillment of social responsibility by enterprises and the evaluation of their social responsibility commitment by stakeholders.In view of this,this paper has conducted the following research.Firstly,on the basis of literature review and theoretical analysis,combined with the characteristics of platform based enterprises,the content of platform based corporate social responsibility is divided into three dimensions: independent operation subject,business operation platform and resource allocation platform.Then,according to the stakeholder theory,investors,creditors,employees and the government,platform businesses and consumers are determined respectively,Partners and society as the objects of responsibility performance;Secondly,according to the contents and objects of platform based corporate social responsibility,31 specific evaluation indicators are selected to jointly build a platform based corporate social responsibility evaluation index system;Finally,the platform based corporate social responsibility evaluation index system is applied to the case enterprise h e-commerce platform company,and the evaluation results are obtained,forming the research conclusion of this paper.The main contributions of this paper are as follows: first,based on the perspective of platform enterprises,it enriches the research on the evaluation objects of corporate social responsibility;Secondly,it puts forward the contents and objects of the platform enterprise responsibility;The third is to build an index system suitable for evaluating platform based corporate social responsibility.