Research On The Construction Of Index Of Corporate Social Responsibility Index And The Relationship Between Exponential Factors

In recent years, it’s common to see the problem of food safety, environmental pollution and so on, so the topic of corporate social responsibility once again becomes the focus of the public. Corporate social responsibility report is the reflection of the fulfillment of social responsibility. This paper will provide a new perspective to study the internal correlation between the elements in corporate social responsibility report and their influence on enterprise performance. Taking social responsibility reports released by China’s listed companies in 2011 as the analysis object, on the basis of multi-dimensional analysis of the characteristics of them, using data mining method which is popular recently in international arena to obtain the data, we construct the index system of social responsibility report with the method of index, and ues structural equation model to probe the correlation between the main factors of the index system for empirical analysis.There are six chapters in this paper.The first chapter is an introduction, background and significance of the research, research methods, content and framework of this paper and this paper’s innovation are mainly introduced in this chapter.The second chapter is a review of the literature, it introduces the concept of corporate social responsibility, evaluation method of corporate social responsibility and the the relationship between corporate social responsibility and corporate value. The third chapter is theoretical basis,this part mainly introduces some relevant theories in the field of corporate social responsibility,such as the concept of sustainable development,the theory of social contract,the theory of corporate citizenship and the theory of stakeholder.The fourth chapter is the construction of the index system of corporate social responsibility report, it’s on the basis of multi-dimensional analysis of the characteristics of social responsibility reports released by China’s listed companies in 2011.The fifth chapter is the empirical research,in this chapter we propose the supposing of this paper and describe the main method of this research, the choice of samples and the selection of variables.To study the internal correlation between the elements of corporate social responsibility report and the elements’ influence on enterprise performance,we construct structural equation model,and then test the hypothesis of the model.In the sixth chapter,we summarize the results of empirical studies and make some recommendations,at the same time,we point out the limitations and research prospects of this paper.The research’s conclusions are as follows:1. Shareholders and investors’ interests indirectly affect the interests of customers by their significant and positive impact on employees’ interests.2. Shareholders and investors’ interests have a significant positive impact on the community and welfare, and then this influence indirectly affects clients’ interests.3. Employees’ interests and customers’ interests is very important index element of social responsibility report. Shareholders and investors’ interests can only affect the interests of customers through the mechanism for employees’ interests and customers’ interests. What is more important, customers’interests have a significant positive impact on business performance.