The Research Of Evaluation Of Index System Of Corporate Social Responsibility Based On ISO26000

Along with the wave of global development of economic society, more and more concerns are given to social responsibility and sustainable development. ISO26000 is an international standard about social accountability set by our country throughout the process and is the most complete, mature, authoritative international standard of social responsibility, which will surely have a far-reaching effect on the development of social responsibility. For the evaluation of social responsibility, it is still in the exploring stage at present in China. Besides, there is consensus of opinion on how to establish a systematic, all-sided evaluation index system of social responsibility in academic circles. Therefore, at the beginning of ISO26000, to establish and promote a evaluation index system of corporation in line with national conditions is indispensable and urgent for gaining initiative and improving international competitiveness of corporation during the extension of new international standards. The research of evaluating corporate social responsibility has great theoretical value and realistic significance.The theme of this paper is the evaluation index system of corporate social responsibility based on ISO26000. Taking theories of stakeholder, social contract, corporate citizen, harmonious society and the scientific concept of development as the theoretical foundation, referring to the content of ISO26000 social responsibility standard published by ISO, combining questionnaires and expert opinions, constructing the evaluation index system of social responsibility and verifies the system based on industrial properties, corporate economic nature, enterprise scale, business performance and all that. Finally, combining the result of demonstration analysis with the current situation of the development of Chinese enterprises, and put forward some relevant solutions and advices and makes some useful exploration to promote the internationalization of Chinese corporate social responsibility.