Research On The Relation Of The Costs And Benefits Of Corporate Social Responsibility

For one century, very considerable attention has been paid to the research of Corporate Social Responsibility in the western countries, especially since the eighties, CSR has became much more popular owing to social concerns, which have led to an attractive increase in CSR research throughout the world. On the other hand, Corporate Social Responsibility also plays crucial part for all Chinese enterprises in positioning in the highest flight within competitive economy environments. The domestic study on CSR only began with the beginning of the 1990s by the end of the 80s. That's also the reason why the research of strengthening CSR under the socialist marketing economy has strong realistic meanings,it is not only a way to improve the overall national power, but also a unique method for enterprise to explore their own development.This dissertation aims to discuss the final result of taking the CSR in operation, through comparing the operation costs and the benefits in the CSR taking process. The write will use analytical method to explore the realization result of social responsibility, prove its important function in enterprises develop, and put forward the policy recommendations of promoting enterprises to fulfill the social responsibility activity in view of the above.The whole dissertation is divided into six chapters altogether, putting forward the background of this text and relevant concepts at first in the foreword. Chapter two is the literature review. Chapter three will analyze the expenses and benefit in fulfilling social responsibility. While the range of the CSR mainly includes as below: the responsibility to public and social, the responsibility to social, the responsibility to customer and the responsibility to other relevant persons. On this basis, point out the fulfilling of CSR produced social and economic benefits. Chapter four focus on the expenses of CSR—Benefit analyses, use the corresponding method to calculate and design the fulfilling costs—benefits model and index system through establishing basic principle and setting appraisal criterion. Chapter five discusses some cases study. Chapter six is the enlightenment of above analysis. Though may increase the running cost of enterprises shortly , the operation of CSR can build a harmonious external environment condition and wide development space for the sustainable development of enterprises , contribute to the realization of enterprise's long-term social benefit and economic benefits. Finally, in accordance with the aboveidentification, the writer tries to propose the policy recommendations for implementation and performance of enterprise's community responsibility activity. From the point of view of government department, government need to build up strengthen system, where there enterprise's social responsibility is trained, social responsibility is fulfilled supply with organizational management ensuring function. At the same time, the good external environment conditions need to be built up. On the sight of CSR accounting system be improved progressively, participate in SA8000 authentication actively, structure the new social responsibility management system and point out Social Responsibility Investment(SRI) is also the new-type investment channels of enterprises too.