Balanced Scorecard Perspective On Corporate Social Responsibility Evaluation System

At present, China is in an important period of economic transition, the concept of corporate social responsibility has not been fully established. Although domestic institutions or research organizations have been related to the ongoing evaluation index system of corporate social responsibility research, but research is limited to the scope of quantitative indicators. On how to build a viable system of evaluation of corporate social responsibility, our world there is no consensus theory, which to some extent affected the efficiency of our enterprises a comprehensive, systematic and impartial evaluation. Performance Evaluation Balanced Scorecard as a tool applied to different types of companies and industries have been proved to be very effective. Balanced Scorecard theory is from the perspective of stakeholders to consider the performance evaluation problems; they can be applied to corporate social responsibility framework extension evaluation. This article related to corporate social responsibility for the literature of sorting out to make a thread to get past the important research findings and a reference part. CSR has since raised the concern by the majority of scholars, especially in recent years our society had a piece on corporate social responsibility and related events, corporate social responsibility and the relevance of corporate performance, corporate social responsibility disclosure problem achieved some results. Then, a simple introduction to the Balanced Scorecard, through the Balanced Scorecard to evaluate the role of corporate performance and put forward the perspective of the Balanced Scorecard down to the concept of corporate social responsibility evaluation to explore the feasibility of ideas can be operational. Finally, the indicators selected for case analysis. Through research, we find that corporate social responsibility and stakeholder contact, in the perspective to build a balanced scorecard evaluation system, the evaluation system can either be used to evaluate the fulfillment of corporate social responsibility, decision-making for stakeholders outside help, and because the combination of strategic management tool Balanced Scorecard, which allows companies to adjust their own way to fulfill corporate social responsibility, to keep up with the rhythm, the rapid development of the enterprise to make its due efforts to. However, the study has limitations; corporate social responsibility during the evaluation system is to involve only a small amount to the consumer and the environment indicators. Although there will be omissions, but can still be for the future of corporate social responsibility play a role in better ideas.