The Construction Of Corporate Social Responsibility Evaluation Index System Of Our Country And Application Research

During these years, with the development of corporate social responsibility AccountabilityStandard, CSR has gain more and more attention by the international world, and theresearch of CSR has been deeper than before. Comparing with the western countries, theresearch of CSR in china is later, but it has been given more attention. The concept of CSRtells us that when we review the performance of a corporation, we should not only concernthe economical result, but also concern the social result. Now the research of how toevaluate the economical result has been relatively mature, but the evaluation of CSR is stillin its infancy. How to build a comprehensive，systematic and fair evaluation index systemand method in theory doesn’t attend consensus in the industry. The evaluation of CSR hasnot only theoretical but also practical significance. This paper is aimed to build a CSRevaluation system in order to raise the quality of CSR evaluation.The topic of research in this paper is CSR evaluation index system and practice. First，atthe basic of shareholder theory, social contract theory, social justice theory and rightstheory, the paper summarizes the early research. As a reference of ‘The Shenzhen StockExchange listed company social responsibility’, the paper chooses some financial indexand builds the CSR evaluation index system for China. Second, the paper does applicationanalysis with the accounting data of Shenzhen Stock Exchange listed company for the yearof2010. And then, the paper summarizes and extracts the evaluation index by the methodof factor analysis. At the basic of these, the paper evaluates the CSR performance of thesamples. Apart from this, the paper also pays attention to analyze the differences amongthe different industries. Finally, putting forward some corresponding countermeasures atthe basic of combining the factor analysis results.Innovations and the main conclusions of this paper can be summarized as follow:First, analyzing and evaluating the application analysis results with the differentcharacteristics of different industries which will make the corresponding countermeasuresmore efficient.Second, the main conclusions of this paper are as follow: ⅠThe performances differencesamong different industries are noticed; Ⅱ The performances differences of the same factoramong different industries are noticed; Ⅲ The performances differences of different factorsin same industry are noticed.