Listing Of Corporate Social Responsibility System Reconstruction And Policy Recommendations

This thesis takes the reports of CSR in 2008 as the research object, studies on the contents and levels of CSR in listed companies systematically, and puts forward some policy suggestions in order to promote the development of CSR.Criticisms on CSR have never stopped since the debates of Berle-Dodd came out at the beginning of 20th century, but it has been the definite conclusion that comapanies have to exercise CSR. Our country revised the Company Law in 2005, and made clear regulation on CSR. Until then, CSR had the new leap from theories into practice. In recent years, with the vigorous promotion of society, sense of the CSR in chinese enterprises has gradually increased, CSR behaviors have been regulated. Thus, the publishing of CSR reports also has achieved the peak. CSR reports are the intuitive embodiment of how the listed companies carry out the CSR. To analyse CSR reports is to look into the actual condition and problems when the companies are performing CSR, and also to reflect the real purpose fo enterprises, voluntarily or with other objectives. Moreover, this could provide more evidences for the ambiguous contents in the CSR theories, and construct the CSR system in the listed companies, and raise some policy suggestions to promote CSR with the effort of government and nongovernmental institutions.The second chapter introduces the general situation of this research in detail, and gives analysis from the four aspects of assessment criteria, samples, evaluation standard, and statistic results.The third chapter studies on the clue of interest-related parties, combinds the scores of 23 specific CSR in companies with the analysis of theories, and gives the clear definition of the CSR content system for the listed companies.The fourth chapter tries to construct the vertical system of CSR through make the connotation of different levels clear, and compares the two situation of performing CSR in the mainboard companies and the smaller-board companies to state that it should not be the scale that decides enterprises'CSR performing level.The fifth Chapter of listed companies to promote social responsibility a number of recommendations, including the reunification of the two Stock Exchange jointly developed the "social responsibility to fulfill the guidelines", government capacity to participate in international standards of social responsibility, improve the legislative, judicial and administrative supervision system, a clear social responsibility management agencies, correct guidance of local governments and non-rational behavior of consumers, attention to industry associations in promoting the role of social responsibility, third-party certification to promote social responsibility, development of socially responsible investment.Finally, a summary of the full text, to illustrate the inadequacies and the need for further research...