Research On Corporate Social Responsibility Assessment System

The concept of corporate social responsibility has become a worldwide consensus and the current trend, especially a number of CSR organizations in the United States and Europe has launched a variety of authentication all over the world to constrain corporate behavior. The government and society have recognized that it is necessary and important for the corporations to fulfill their social responsibility management, because in recent years, there have been many food safety incidents, environmental pollution, lack of business integrity, a major coal mine accidents in China. It is useful to grasp the overall situation of enterprises to fulfill their social responsibilities by the assessment of Chinese corporate social responsibility. It can not only to constrain the pursuit of profit-maximizing, while the corresponding commitment to social responsibility, but also to prepare the measures of international corporate social responsibility certification in order to seize the initiative in the international markets competition.Therefore it is important to study the assessment of corporate social responsibility.The Corporate Social Responsibility Assessment System has been analyzed and studied in this paper. Began with the results of research of corporate social responsibility assessment, corporate social responsibility content, based on the stakeholder theory and analysis of selected evaluation indicators of corporate social responsibility, an operational evaluation system of corporate social responsibility has been built up by applying the AHP method to determine the weight of each target. Finally corporate social responsibility assessment system has been verified by the case and the advice of implementation of our corporate social responsibility has been proposed.The main contributions of this work are summarized as follows:1.The research of corporate social responsibility assessment at home and abroad has been summarized and domestic research has been compared.The definition of corporate social responsibility content at home and abroad has been summarized, and the corporate social responsibility content has been defined based on the stakeholder theory. Corporate social responsibility is an enterprise in the pursuit of economic profit maximization, at the same time, it should also be undertaken to maintain and enhance the obligations in the social field which is closely related to corporate behavior. The main five aspects of corporate social responsibility assessment have been defined, namely, staff responsibility, government responsibility, consumer responsibility, environmental responsibility, public responsibility.2.The basic content of the five aspects of corporate social responsibility assessment has been analyzed. Based on the previous research results and core content of SA8000 standard, twenty-two indicators of corporate social responsibility assessment have been selected according to the four principles:"combination of internationalization and localization, scientific rationality, operability, openness"3.The weights of 22 indicators in the assessment system have been determined by using the AHP method. The indicators standards of assessment have been elaborated and the corporate social responsibility assessment index system has been constructed, which can be used to practice.4.The corporate social responsibility assessment system has been verified by using the four selected companies at the local county. The assessment results and the implementation situation of corporate social responsibility have been analyzed.Finally, aimed at the promotion situation of China's corporate social responsibility, the measures and proposals have been put forward to promote corporate social responsibility-building, from the establishment of corporate social responsibility management body, the government's macro-regulatory guidance, changes in the concept of enterprise itself and public opinion Etc.