Research On The Establishment And Applications Of Evaluation Of Corporate Social Responsibility

By the analysis of literature review, this paper built an evaluation system of corporate social responsibility based on Stakeholder Theory, the Triple Bottom Line Theory and the Theory of Corporate Sustainable Development. In order to meet our current CSR status, the evaluation system included the economic responsibility, social responsibility, environmental responsibility indicators, which was the perspective of GRI. Then it did empirical research by the method of factor analysis, and analyzed the efficiency of corporate social responsibility in DEA model. After that it came to the conclusion that obtaining ISO certification can significantly enhance the company's social performance and be conducive to sustainable development of the corporates.This study could be divided into three parts as follows:(Ⅰ) It explored the meaning of corporate social responsibility and the status and trends of corporate social responsibility at home and abroad. It consolidated the international evaluation model of corporate social responsibility, and then discussed the relations between corporate social responsibility and corporate sustainable development.(Ⅱ) On the basis of the normative theory, the evaluation system of corporate social responsibility was built by seting index from economicdimension, social dimension and environmental dimension.(Ⅲ) In this paper, "Shenzhen 100 Index" Sample Stock in 2009 was selected to calculate the composite score and ranking by factor analysis, and evaluate the efficiency of corporate social responsibility by the DEA model with only output indicators, which may provide a reference to improve efficiency of corporate social responsibility practice.Finally, it summarized the conclusions of this study, and pointed out how to make progress in future research work.