The Research On The Improvement Of Central EnterpriseSocial Responsibility Evaluation Index System

To fulfill social responsibility is the requirement of the current development forenterprises. As been the trend of promoting enterprise and society, environmentalharmony development, performing social responsibility has been paid attention by thegovernment, society and enterprises. In recent years, there are more and more newsreports about the central enterprise society responsibility. The central enterprises as thebackbone of our state-owned economy play a dominant role power and an importantfoundation for the party in power, and how to evaluate their social responsibility hasbeen caused the society more and more attention both at home and abroad.Study of corporate social responsibility standards and index system abroad hasbeen more mature, and it has made deep influence in China. In the last few years,relevant domestic scholars and the social from all walks of life have made a morein-depth research of corporate social responsibility index system, and they have alsoobtained achievement. However, there is no set of evaluation systematic index systemabout the central enterprise society responsibility. The existing evaluation index ofcentral enterprise social responsibility only divides the social responsibility into eightaspects, without subdivision of level2and level3indicators and did not build up theindex system. Therefore, this paper is based on stakeholder theory, and tries tosubdivide the central corporate social responsibility evaluation index from theperspective of stakeholders. The purpose is to construct a hierarchy, the rationality andfeasibility index system.The paper is based on the evaluation of central enterprise social responsibility,from the perspective of stakeholders, according to the content of eight majorresponsibility disclosed by the central enterprise society responsibility with Theguidance about the central enterprises to fulfill social responsibility. The content ofeight major responsibilities is divided into five chapters, from the angle of the status ofthe central enterprises in our country, with the method of literature research, interviews,questionnaire survey, and the analytic hierarchy. Giving qualitative and quantitativeevaluation index, trying to formulate a set of applicable corporate social responsibilityevaluation index system of central enterprises, in order to provide suggestions andtheories for the construction and development of corporate social responsibility.First Part: Introduction. Fulfilling social responsibility for enterprises has become ahot issue in today s society, the fulfillment of corporate responsibilities is not only a country s requirement to the enterprises, but also the enterprises obligations under thecurrent social and economic development. This chapter focuses on analysis of thedomestic and foreign research of corporate social responsibility evaluation, and pointsout the study of corporate social responsibility in China has made rapid development,but evaluation of central enterprises social responsibility is still a long way to go.Second Part: Theory summarization of central enterprise social responsibilityevaluation. First, elaborate the definition of central enterprises which is different fromother enterprises about special function and target characteristics; Secondly, define thescope of the central enterprise society responsibility, including: legal and moralresponsibility, safety and health responsibilities, employee responsibility, environmentalresponsibility; Finally, sum up the contents of central corporate social responsibility.Based on the analysis of the above, it emphasizes that fulfilling social responsibility ofthe central enterprises is implementing the scientific concept of development and theinevitable choice of building a harmonious society, is promoting national importantboost competitiveness and ensuring the safety of national economy, is an important wayto deepen the reform of central enterprises, and is the only way to service the country’ssocial responsibility strategy.Third part: The basic indexes of central enterprise social responsibility evaluationand its limitations in our country. Guidance summarizes the main content of thecentral enterprises to fulfill social responsibilities from eight aspects, including:insisting on operating honesty and trustworthy, constantly improving the profitability,improving product quality and service level, strengthen resource conservation andenvironmental protection, promoting independent innovation and technological progress,guaranteeing production safety, protecting worker legitimate rights and interests and toparticipate in social public welfare undertakings. This chapter points out that the basicindex has limitations and is too broad, with no secondary and tertiary segment index.Therefore, it is necessary to build up the comprehensive and reasonable system of theevaluation index of the central enterprise social responsibility.Fourth Part: Improving the corporate social responsibility evaluation index systembased on the stakeholder theory. In the perspective of stakeholders, try to improve thebasic indicators of evaluation of the corporate social responsibility and increase themulti-level index of the stakeholders. This paper designs the8first-level indicators,42secondary indicators, include objective indicators and subjective indicators. And givingexplanation to each index respectively so as to enhance the connotation of the hierarchy of China s central enterprise to fulfill social responsibility index.Fifth Part: The application of the central enterprise social responsibility evaluationindex system based on the stakeholders. This paper selects three state of the steelindustry, uses the analytic hierarchy process (AHP) to determine the weights of eachindex for criterion layer and index layer, uses the dimensionless scoring method to givea mark of quantitative indexes and qualitative indexes uses the British consultancysustainability criteria social responsibility report. After calculating the comprehensivescore, comparing with the results of analysis, giving analysis of the results for eachresponsibility section and making a comprehensive analysis.Sixth Part: Research conclusion and Research prospect. This chapter summarizesthe research conclusion of this paper, the research of the deficiencies and future researchadvances in the evaluation index system of the central enterprise social responsibility.