Research On Financial Performance Evaluation Of SF Holding From The Perspective Of Social Responsibility

In recent years,in the face of the COVID-19 pandemic and other challenges,Chinese enterprises have fully implemented the new development concept and integrated into the new development pattern.They have made great efforts in increasing employment,entrepreneurship and innovation,contributing to tax revenue,rural revitalization,and public welfare and charity.They have shouldered their social responsibilities and contributed to China’s economic development.However,there is still the phenomenon of lack of corporate social responsibility,resulting in endless conflicts between enterprises and stakeholders.All sectors of society actively call on enterprises to assume social responsibility,but so far,social responsibility has not been truly integrated into the company’s financial performance evaluation system,resulting in the company’s insufficient attention to fulfill social responsibility;At the same time,many scholars have studied the empirical relationship between the fulfillment of social responsibility and financial performance of enterprises and found that the fulfillment of social responsibility will eventually bring a positive impact on enterprises,that is,the fulfillment of social responsibility and financial performance is positively correlated.Therefore,from the perspective of corporate social responsibility,it is very necessary to incorporate the performance of corporate social responsibility into the evaluation system of corporate financial performance,which can not only strengthen the performance of corporate social responsibility,but also help enterprises to improve their financial performance.Based on the literature of corporate social responsibility(CSR)and financial performance evaluation system,this paper constructs a financial performance evaluation system from the perspective of CSR.First,this paper collects and collates the 2021 data of SF Express Holdings from 2016 to 2021 as the original data.Second,it is mainly based on the stakeholder theory and divides the stakeholders from the perspective of broad capital,taking financial capital,human capital,market social capital,hierarchical social capital and ecological capital as target layers,the shareholder’s responsibility,Creditor’s responsibility,consumer’s responsibility,employee’s responsibility,supplier’s responsibility,government’s responsibility,social responsibility and environmental responsibility as the standard layer,finally,the weight of the evaluation index is determined by the entropy weight method,and then the data is evaluated by the gray correlation analysis method,through the evaluation and analysis,it is concluded that the overall financial and performance performance under the social responsibility perspective of SF & Fung is developing well,but the performance in the financial capital responsibility and human capital responsibility needs to be further improved,finally,some suggestions are put forward to further improve corporate social responsibility and financial performance.In conclusion,by integrating the fulfillment of corporate social responsibility into the enterprise financial performance evaluation system,this paper evaluates the financial performance of SF Holding,providing practical reference for Chinese listed companies to strengthen the fulfillment of corporate social responsibility and improve corporate financial performance,so as to help enterprises achieve sustainable development.