The Low-carbon Strategy Implement Base On BBS And Corporate Social Responsibility Relationship Research

With the development of the world economy’s globalization and information, all countries pay more and more attention to sustainable development of the economy, now, as the new concept in areas of economic and social--low carbon economy, have gradually been widespread concern around the world and enterprises, how to develop a low carbon economy, achieve sustainable economic development under the low-carbon strategy execution, has become one of the major issue facing the countries of the world. Low carbon economy development, requires enterprises to pursue their own economic development, and should pay more attention on their own social responsibility. The enterprise is one of the main bodies of the low-carbon economy development, Enterprises social responsibility is especially important in the context of our government to build a harmonious socialist society, most businesses already active formulated the development strategies of low-carbon, and establish the low-carbon economic development model to achieve the sustainable development of the economic efficiency of enterprises. Balanced Scorecard (BSC) is one of the important tool of enterprise performance evaluation in modern enterprise management, under the new conditions of economic development, should pay great attention to the low-carbon strategy implementation based on the various dimensions of the Balanced Scorecard (BSC), enabled companies fulfill their social responsibilities better. Therefore, lead the Balanced Scorecard (BSC) into the implementation of low-carbon strategy, reflects the higher demands that the low-carbon economic development on the corporate strategic planning and development, promote enterprises to fulfill their social responsibilities better, and enhance the enterprises competitiveness of corporate social and economic efficiency of enterprises constantly improve.At present, domestic and international research on corporate social responsibility (SCR) is many and wide, still at the preliminary exploration stage, mainly related literature is research and analysis on the relationship between corporate social responsibility and corporate performance. But the empirical studies of the low-carbon strategy implementation based on Balanced Scorecard (BSC) and Corporate Social Responsibility have not been found, relevant literature is also less, it provide a huge space to research on the subject of this paper in-depth. This paper through literature research, proposed the hypothesis of the relationship between the low-carbon strategy implementation based on Balanced Scorecard (BSC) and corporate social responsibility, according to the questionnaire and use the data statistical software of SPSS17.0, collect relevant information and data for statistical analysis, and verify the research hypotheses model proposed by this paper, discussed the relations and influence between the low-carbon strategy and corporate social responsibility from the perspective of the Balanced Scorecard (BSC).In this paper, the results of the research data shows that there is a significant positive correlation between financial low-carbon strategy, operational processes low-carbon strategy, employees low-carbon behavior and corporate social responsibility, and also shows it has a significant positive correlation between the various dimensions and the personal factors and organizational factors of corporate social responsibility. Based on the results of the statistical analysis,this paper proposes some scientific and rational, and actively effective countermeasures to strengthen the corporate social responsibility, which is from the aspect of build low-carbon strategy to regulate the enterprise operation and establish low-carbon concept to improve employee behavior. Enterprises can take measures to fulfill their social responsibilities better, establish a good corporate social image and promote the improvement of the economic efficiency of enterprises, like as improve green financial investment, office property carbon management, product quality of low-carbon and environmentally friendly, production processes in low carbon innovation, and enhance staff awareness education of environmental protection, and encourage their employees to participate in charitable activities.