Font Size: a A A

Heavy Polluting Industries Corporate Social Responsibility Evaluation Svstem

Posted on:2013-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiuFull Text:PDF
GTID:2249330377954084Subject:Accounting
Abstract/Summary:PDF Full Text Request
1. The purpose and significance of this studyGlobal warming is being pressed for human, it is known as the greenhouse effect. From a historical point of view, the global average temperature increase a lot of more than100years ago, the main reason is that human factors, with the economic development, they use a lot of fossil fuels in the production and life, these fossil fuels:oil.coal, their burning emits a lot of carbon dioxide and other greenhouse gases.Heavy polluting enterprises cause environmental pollution, they lose sight of the Environmental Protection, these enterprises on the environment is so, then how are the shareholders, creditors, employees, community and government responsibility? This article aims to analyze the status quo of fulfilling corporate social responsibility of the heavy polluting industries, based on fewer corporate social responsibility of heavy polluting industries at home, this article first build a set of index system of evaluating corporate social responsibility of heavy polluting industries, and then find the appropriate evaluation model, finally evaluate the current status of corporate social responsibility of heavy polluting industriesThis article in accordance with the relevant provisions of the domestic heavy polluting industries build a selecting standard of heavily polluting industries to provide the basis for selecting the sample of heavily polluting industries. At the same time, it build a set of index system of evaluating the social responsibility of the heavily polluting industries to complement domestic research; Finally, the analysis of the status quo of heavy polluting industries of corporate social responsibility provide guidance for enterprises to improve.2. The main content of this paper:The first part is introduction. it introduces the research background、 significance.Content and contribution of this paper. The second part is the literature review. literatures on corporate social responsibility at home and abroad are much,the paper choose the two documents to be reviewed.The third part is the theoretical basis of evaluating corporate social responsibility of heavy polluting industries.Designing index system of corporate social responsibility of Heavy polluting industries is based on the stakeholder theory, This section describes the two aspects, on the one hand is the definition and classification of domestic and international stakeholders, on the other hand is the institutional background and current situation of the heavily polluting industries.The fourth part is the design of index system of heavy polluting industries social responsibility. It introduce domestic and international evaluation standards on corporate social responsibility, the principles and basis of designing corporate social responsibility index system and then design a set of index system based on the stakeholder theory and the characteristics of heavy polluting industries.The fifth part is empirical analysis of corporate social responsibility of heavy polluting industries. Firstly, it build a selecting standard of heavily polluting industries, select the sample, and then build the evaluation model of corporate social responsibility of heavy polluting industries, and finally analyze the heavily polluting industries of corporate responsibility. Corporate social responsibility is different, how does it build a comprehensive evaluation model, this article uses the Am=ΣamnFmn model and factor analysis methods for empirical research. It followed by the common factor named text. Finally, calculate the score and ranking on the responsibility factor and the overall performance of corporate social responsibility, and analyzed responsibility factor and overall performance ranking companies.The sixth part is conclusions, contribute and inadequacies.It introduce the conclusions, contribute and inadequacies of this study.3.The main ideas of this paper:(1) According the statistics of this article, belonging to heavily polluting industries are a total of685.(2)In heavily polluting enterprises, the performance of corporate social responsibility in various industries are different.Corporate social responsibility performance of Coal, brewing and extractive industries is better, Corporate Social Responsibility performance of metallurgy, paper making and fermentation is poor(3)From a corporate social responsibility performance, fulfilling the responsibility to the six stakeholders is different, on the hand is well but on the other hand do not necessarily good.4.The main contribution of this paper:(1)The paper build evaluation system of the social responsibility of the heavily polluting industries, analyze the status quo of corporate social responsibility of heavy polluting industries and improve corporate social responsibility on heavy polluting industries.(2)In the measure of environmental responsibility, using their per capita income and per capita welfare very well reflected the employees income.5.The short of the paper(1) Because heavy polluting industries disclose a little of environmental Information,this paper don’t use unit revenue water consumption, energy consumption, unit revenue waste emissions and other indicators, but use environmentally-friendly rate of expenditure and environmental expenses to evaluate corporate environmental responsibility(2) In considering quantitative and availability of index system this paper concern about the responsibility of the business-to-consumer or supplier.
Keywords/Search Tags:heavy polluting industries, corporate social responsibility, factor analysis
PDF Full Text Request
Related items