Research On Performance Evaluation Of S Company From The Perspective Of Corporate Social Responsibility

With the acceleration of economic globalization,relying on traditional financial indicators to measure enterprise performance no longer meets the requirements of the new era.The public’s concern about social impact events,such as enterprises not paying workers’ wages,selling inferior products and polluting the environment,have gradually aroused the public’s close attention to social responsibility,and taking social responsibility has become the common requirement of all sectors of the society.S Company is a large state-owned enterprise located in Taiyuan City,Shanxi Province.Although the company S positive and performed many social responsibility,such as increasing capital investment environment,promote employment,pay taxes in accordance with the law,increase investment in charity,etc.,but the company S existing enterprise performance evaluation system still is given priority to with financial evaluation indicators,focuses on firm growth,profitability,solvency and operation of the four major ability,lack of social responsibility perspective of evaluation index system.Corporate social responsibility requires enterprises to be responsible to shareholders,creditors,employees,consumers,government,society and the environment on the premise of realizing economic benefits.Therefore,bringing social responsibility into the performance evaluation system of S Company is of great practical significance to the sustainable development of S Company.Based on the collection of corporate social responsibility,the impact of corporate social responsibility on performance,performance evaluation from the perspective of corporate social responsibility and other domestic and foreign literature,this paper gives the relevant concepts of corporate social responsibility and performance,and further expounds the relevant theoretical basis of corporate social responsibility and performance evaluation.According to the status quo and problems of S Company’s social responsibility fulfillment and performance evaluation,and combined with the industry characteristics of S Company,6 first-level evaluation indicators are constructed,including the responsibilities of shareholders,creditors,employees,consumers,government,society and environment,and 19second-level indicators are obtained by further subdividing the first-level indicators.Finally,the performance evaluation index system is obtained from the perspective of corporate social responsibility.Considering the correlation and difference between evaluation index and data of grey,this paper uses CRITIC method and Grey Relational Analysis,with S company five years of data as the research sample,evaluate the company S performance analysis,finally from strengthen the social responsibility consciousness,improve enterprise management,attaches great importance to the rights and interests of employees,to improve the degree of disclosure of government and social responsibility,strengthen environmental protection efforts,and put forward specific countermeasures and suggestions to improve S Company’s commitment to corporate social responsibility.