Corporate Social Responsibility Index

With the development of social economy, corporations now play much more different kinds of roles in the whole society. It is not only an economic organization but also an organization for maintaining harmonious and protecting the environment. Also, the culture and its social responsibilities have become the standard of evaluating a company's value. Particularly in recent years, a series of natural disasters make people to concern the social responsibilities that corporations should undertake.First of all, the theory of corporate social responsibility were reviewed and analyzed in this paper, and then the development of our corporate social responsibility was discussed. As well as reviewing the meaning and extension of corporate social responsibility, the research statuses of the corporate social responsibility at home and abroad were also compared in this paper.After that, China Corporate Social Responsibility system was discussed and an index system was attempted to establish. the Constituent stocks of the Shanghai Stock Exchange index of corporate social responsibility was chosen as the research object and the evaluating corporate social responsibility by the social contribution was found to be less comprehensive and accurate. In addition, on the basis of the evaluation, the relationship between corporate social responsibility and its financial performance were discussed, and there was a positive correlation between the two, but not significant. However, the CSR score is positively correlated with the asset size, which is significant at 0.01 level.