The Evaluation Of Corporate Social Responsibility On The Basis Of Life Cycle

As the concept of Corporate Social Responsibility has gradually been accepted widely, it has become an integral part of the Corporate Strategic Management. In recent years, many enterprises in China have established Liability Management and invested a lot of manpower and material resources to carry out the development of Corporate Social Responsibility. However it is difficult to assess the concept of Corporate Social Responsibility by using appropriate financial data, which leads the difficulty to verify whether the enterprises really actively perform the corresponding responsibility. It will be able to play a more positive role if we can find a way to quantify the Corporate Social Responsibility. Therefore it has very important real sense to design a series of index of Corporate Social Responsibility and establish a set of comprehensive Corporate Social Responsibility evaluation model.In recent years, domestic and foreign scholars have been researched the evaluation of Corporate Social Responsibility from different perspectives. The western scholars mainly study and design from three aspects, including how to design index to solve the social problems, use financial index to build model, divide based on the Stakeholder Theory. The domestic scholars start their research later. Most of them just study under the results of the western scholars and localize them in China, then carry out empirical text with small amount of data. Thus the research angles of Chinese and western scholars are similar, basically first dividing into a number of stakeholders according to the Stakeholders Theory, then designing index and model depend on their own characteristics. The author thinks in different development period the same enterprises still have different properties, it is unfair to unify these characteristics under only one stakeholder. Therefore the author divided the development of enterprises into different periods which based on the Corporate Life Cycle theory, then design index and build model according to the Stakeholders Theory, and reference and select the weights which have been calculated by scholars with AHP to calculate and get the results of the comprehensive value of Corporate Social Responsibility, which is more consistent with science and objectivity.This paper has five chapters. The first chapter introduced the research background, significance, ideas and methods, the structure of this paper. The second chapter is concluded by the theoretical basis and literature review. Among them, the theory foundation part includes the explanation and elaboration of Stakeholders Theory and Life Cycle, summarization of the theories and their evolution which based on previous studies, and the selection of the various factors for the paper. The literature review part respectively discussed about the research of designation of index and construction of evaluation model by the foreign and domestic scholars, then evaluated them after the simple summary and review to find the existing advantages and disadvantages. The third chapter includes the designation of index. This paper divided the enterprise Life Cycle into long-term, maturity, recession according to the research needs, and then summed up the different characteristics of different period. Then the paper designed index of employees, shareholders, creditors, suppliers, consumers,government and community according to the characteristics of Life Cycle. The fourth chapter is the comprehensive evaluation method of the design. Through establishing the evaluation model and weights to get the value of Corporate Social Responsibility which can be quantitative comparison for the enterprises. Meanwhile the paper also gave three examples to illustrate the way of how to use the models of different life stages. The end of this paper sums up the research conclusion and policy proposal. The innovation point of the paper is breaking the usual ideas which design the index of the model only by the stakeholders, but refine them from the space and design the index according to different characteristics of different periods. At the same time it also respectively classified the index according to their periods and built three sets of Social Responsibility Evaluation Models. Finally through summing up the defects and deficiencies of the design model and the proposal and prospect of the model construction, we hope to offer some help to perfect the social responsibility evaluation system of China.