The Research On Corporate Social Responsibility Index System-Based On Stakeholders Theory

Corporate social responsibility is an important and inevitable trend in the development of enterprise. Chinese enterprises undertake social responsibility voluntarily is an objective requirement of global competition, also is an important way to implement the Scientific Outlook on Development and build harmonious society. Now parts of corporations have already performed social responsibility, released related report regularly and also constructed social responsibility index system, to measure the fulfillment of social responsibility. Chinese corporate social responsibility index system adopted the practice in many countries worldwide, according to triple bottom line principles(economic,social,environmental), established the index system. However, in this framework, it exists some problems like fewer indicators of stakeholder participation,lack of communications with stakeholders etc. Therefore, corporate should, take full account of the needs of stakeholders in the process of buiding social responsibility index system.The article formulates the theory of social responsibility systematically and analyzes the corporate social responsibility index system home and abroad relying on the stakeholders theory, learns the advanced experience of the company, initially explored the general model of China's corporate social responsibility index system in considering the national conditions of China. We establish eight areas of social responsibility indexes, including employees,customers,suppliers,creditors,governments,,communities,environment and shareholders, using expert score method and AHP method, calculate the various weights of stakeholders in the index system, analyze the reasons leading to the difference between stakeholders in our present level of economic development, in the mean time we also put forward further plan and thinking in order to be ready to bear further social responsibility. At the same time, the methods of this calculation of the weights used in evaluation of their social responsibility provide a method of guidance and also have some significance.