The Research On Evaluation Index System Of Private Corporate Social Responsibility

From"Confucian business" of ancient China to the recent financial crisis in 2008, we can easily find the figure of corporate social responsibility (CSR). Nowadays, "CSR" is no longer a special subject in one country or a particular area, it apparently has developed into a common concern all around the world. Since the Social Accountability 8000(SA8000) unveiled, how to evaluate CSR aroused the concern of scholars and practitioners. The accreditation standards can greatly affect the foreign trade of China's domestic enterprises and thus restrict the development of the domestic economy as a whole. Therefore, Chinese enterprises need to comply with international environment, and fully aware of fulfilling their social responsibilities in order to raise the level of their social responsibility effectively. Then we need an index system that can be used to evaluate the social responsibility of Chinese enterprises. In addition, the private enterprises has developed in a rapid pace, and has made tremendous contributions to China's economic development. But their lack of social responsibility is a stumbling block for international development so that it's particularly important to strengthen the social responsibility of private enterprises. However, we are lack of an evaluation index system for CSR of Private enterprises. Based on the above background, this article attempts to establish a set of evaluation index system for CSR of Private enterprises consistent with China's condition in order to make a contribution to CSR evaluate theory and development of private enterprises.Before building the evaluation system, we should first review the theory and practice research on CSR, including the source, the definition and development of CSR, plus the development status social responsibility of private enterprises. Here, we select the definition from the perspective of stakeholders ---when the business is in process, it should not only to fulfill the social responsibility to shareholders, but also taking into account the other stakeholders such as employees, customers, suppliers, community, Government and environmental responsibility. This definition is consistent with the required elements of the evaluation system. Then we discuss the results and the present status of evaluation on CSR that has been researched by previous persons. By analyzing we find that even though scholars domestic and abroad have different awareness of CSR, they have a common viewpoint that all are from the perspective of stakeholder. It convinced more strongly that the evaluation should be conducted from this perspective System. In the meantime, we also find that the existing evaluations of CSR are almost simple or non-financial indicators , little about evaluation of the private CSR. There is only one authority research from wanjun Jiang in private economic research of Peking University, but his research just list some relevant indicators but has no specific set of indicators of weight and evaluation. Therefore, we base on this gap, refer their research ideas to improve the evaluation of private corporate social responsibility.The next is the theme part of the research, the foundation of social responsibility evaluation system of private enterprise .We finishing 12 last published journal articles and dissertations on Evaluation of CSR in recent three years, combine with some CSR standards, then form 39 initial indexes and give the corresponding index formula and standards. Further screening and questionnaire (reliability and validity analysis) are used to evaluate all indicators. In this process, the experts selected to remove 9 indicators, remain 30; questionnaire survey of 70 selected private enterprises in Changchun for the investigation. Because all private CSR evaluation index are quantitative, we need the enterprise to give final figures according to the formula given .But the evaluation criteria of each index is uncertain, we can not directly determine the score of all companies in the index are in what extent, so that we based on the data, arithmetic mean of the data as the evaluation criteria, and use Excel software to standardize its last classified as representatives of scores of 1,2,3,4,5, similar to the Likert-type scores. Using statistical software SPSS for reliability and validity analysis, finally we got good reliability and validity of the system which can be used as evaluation index system of private corporate social responsibility.Another innovation of this paper is to use AHP to weight the various indicators, it reflect the different degree of importance between indicators and the assessment objective, thus to assess the social responsibility of private enterprises more accurately, also we showed the specific application of AHP. Among this, on the responsibility of shareholders weight 0.464, on the responsibility of the staff weight 0.289 ,on the consumers responsibility weight 0.093, on the supplier's responsibility weight 0.03, on the community's responsibility weight 0.015, on the government's responsibility weight 0.027, on responsibility for the environment weight 0.082. Finally we select a private listed company in Jilin Province to evaluate the system's application, specifically showing the calculation of the fuzzy evaluation process. Through analysis, we find the fulfillment of social responsibility of this private enterprise is in medium level. The responsibility to shareholders is the best, followed by consumers and the government's responsibility evaluations, the worst is the responsibility of employees and suppliers, especially the employees.According to evaluation results of a company and private enterprises status in China we proposes some measures to improve the status of private enterprises. One is the support and promotion of external forces. The need for government policy support, such as improving the system of laws and regulations, improve supervision and inspection agencies, the implementation of preferential policies; Need the media to promote, such as media campaigns and public opinion, community organizations promoting. Second is the support and stimulating of internal forces. Strategic plans need assistance, the social responsibility of business leaders driving and pulling staff awareness of social responsibility.