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Research Of The Input Financial Performance Evaluation Of Corporate Social Responsibility

Posted on:2011-05-09Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ZhuFull Text:PDF
GTID:2189330338976605Subject:Accounting
Abstract/Summary:PDF Full Text Request
For a long time, corporation goal has always been limited to micro-interest maximization. Driven by this goal, the corporation's own production has got a great development, but this development has brought a very serious social problem. Such as ecological resources have been severely damaged, the environment has been severely polluted, the interests of employees are not protected, consumer rights have been infringed, etc. Corporation's micro-interest has been called into question, people require micro-interest in the pursuit of interests, but also attention to the social impact of its production Corporation as the main occupant of social resources, the principal creators of social wealth, as an ascendant groups, should take on the responsibility on the environment, employees, customers, shareholders and other areas, and as the driving force of a harmonious society.March 10, 2006, the State Grid Corporation promulgated corporate social responsibility report on the first time, which was the first social responsibility report of China's central enterprises promulgated. As a landmark, China's central enterprises have begun to carry out social responsibility reporting system, and began to take the initiative in practice. September 25, 2006, the Shenzhen Stock Exchange promulgated and implemented the "listed corporate social responsibility guidelines,"which is conducive to the introduction of the social responsibility system, for listed companies in China; make great contribution to building a harmonious society. Shanghai Stock Exchange in 2008 revealed a total of 290 listed companies, including "Sustainable Development Report" and "corporate citizenship reported Social Responsibility Report.Foreign scholars obtained the positive correlation between after analyzing studies of the relationship between the investment of corporate social responsibility and financial performance, the study shows that the higher the investment of corporate social responsibility the higher the financial performance. In this paper, on the base of the above studies, try to use AHP and BP neural network method evaluate the social responsibility report which promulgated corporate social responsibility report. This paper first from the basic theory of corporate social responsibility financial evaluation, then make a descriptive statistics of the sample. This thesis selected seven aspects of quantitative indicators - staff, the ecological environment, communities, consumers, shareholders, creditors, suppliers, and rate on corporate social responsibility, and analyzed industry and regional mean.
Keywords/Search Tags:CSR, financial evaluation, AHP, BP neural network
PDF Full Text Request
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