The Design And Application Of Chinese Company Social Responsibility Evaluation Index System

Following with the integration of world economy,extremly phenomenons presents frequently,it leads the concept of sustainable deveolpment becoming the world's sense of worth.Being with the eidos of social responsibility penetrating into China,the whole society is beginning to focus on the CSR,especially in the background of a mass of social responsibility problems,such as the contaminated baby milk powder,illegal cooking oil,coalmine mishap ect.On this premise,the People Government upgraded the social reponsibility to a higher level with its powerful policy,for example,the Company Law which gone into effect formally in 2006 defined that company engaged in business activities must be honest and accepted supervision by the government and the public, and must take on the social responsibility. The central and local governments have released some documents, require or encourage enterprises to release CSR report and establish CSR index statistics and evaluation system, in order to supervise and evaluate the implementation of CSR better.Constructing CSR index system is the effective means to evaluate the corporate social performence, it is the common work for enterprise itself and the external organizations.To establish a set of logically consistent social responsibility index system is very important to promote social responsibility system construction.Domestic study of CSR index system is still in the initial stage, it is in the process of copying foreign standards to achieving by itself in our country. Because of the complex of social responsibility,non-financial information, and the limited statistics technical level, makes it hard to establish a comprehensive evaluation system, but our research cannot stop because of the comprehensive performance evaluation of the necessity and urgency.Based on the background, this article divided the corporate social responsibility into seven aspects, namely, investors, employees, customers, suppliers, government,community and resources and environment on theoretical basis which can reflect the corporate social responsibility comprehensive.And then,according to the four design principles which are scientific,systematic,representative and operability, and make reference to standard and theoretical results both at home and abroad,in order to design the CSR index system under the actual condition of our country. At last,actively explore the social responsibility of the indexes in the design of black metal smelting and rolling industry of 32 companies in use.This article combines the standard and the case research methods. Its main content is divided into five parts, the structure is as follows:The first part is introduction. This paper mainly introduces the part of the research background, significance, the literature review of CSR and CSR index system both at home and abroad, the research and study method and innovation.The second part is the introduction of theoretical basis and the content. This paper mainly introduces the stakeholder theory, and according to the stakeholder theory will divide CSR content of seven aspects, namely, investors, employees, customers, suppliers, government, community and resources and environment.The third part is the construction of CSR index system.This section discusses the foundation and the principles,and according to it,establish the CSR index system which should be in followed in China. In setting up the index system, this article design the subjective indicators which aim to the responsibility management and the disclosure of information based on the disclosure of the social responsibility information in recent years.On the one hand, the design can be fully reflected the social responsibility of the enterprise, on the other hand,it can avoid only highlighted responsibility management and information disclosure but ignore the actual performance during the evaluation process.The fourth part is the application of the the CSR index system.This section will apply to the black metal smelting and rolling industry of 32 companies in the sample using the design indexes.And verify the feasibility and objectivity through compareing the the actual situation of the target enterprise to the study result. In the process of evaluation, this paper please several related experts and enterprise managers using analytic hierarchy process determine the weight of each indicator which change the subjective judgement into objective.At the same time,it choose the mode of adding to give scores,that can avoid the problems of imcomplete data disclosed.But it's worse than the based data on reflecting the CSR.So,this is also the research orientation for the future.Last part is the insufficient and conclusion. This part of the article summarized and the prospects for the shortage, and writing. The article have four setbacks, first,we have no database on CSR which makes our empirical reserch difficult;secondly, the evaluation methods of qualitative can not accurate reflect the actual performance of the CSR;fmally, established the index is closely related with the relevant social responsibility theory research which should continue to improve.