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Research On Corporate Social Responsibility System

Posted on:2016-12-05Degree:MasterType:Thesis
Country:ChinaCandidate:Q LuoFull Text:PDF
GTID:2279330470479946Subject:Accounting
Abstract/Summary:PDF Full Text Request
Looking to the international marketing,the expanding scale,the changing structure of trade,regional economic integration,the growing multinational corporation and the rapid development of economy have continuously stimulated people’s enthusiasm for investment.In the behind of brilliant achievements,the development of society is out of step with the development of economy and all kinds of contradictions emerge in an endless stream.Especially for the enterprises in the process of development and growth,the environmental pollution,unfair treatment of employees,consumer fraud and other issues have aroused widespread concern and discussion.People begin to pay close attention to the corporate social responsibility and urge enterprises to bear the corresponding responsibility.In the international community, many experts and scholars analyze the problems of CSR on the basis of their areas.Nowadays,CSR is a hot topic and the international community generally believe that corporation should bear the social responsibility for contributing to the development of society.The managers and the government begin to pay attention to and study CSR for sustainable development,because domestic enterprises are facing the pressure from the international market.The development of the enterprise cannot do without the social environment, the progress of the society cannot do without the support of the enterprise.Their relationship is mutual connection and mutual promotion.With the separation of ownership and management, managers not only consider the interests of the shareholders, but to weigh the interests of all stakeholders.Faced with this trend, the domestic research of corporate social responsibility has become a trend.But in the view of the domestic research’s late starting,it is necessary to increase the investment in corporate social responsibility for integrating with the international community as soon as possible and occupying a favorable position in the international market.Based on the social contract theory, stakeholder theory and related theory,on the basis of previous studies,this paper defines corporate social responsibility as the comprehensive responsibility of enterprises.It not only includes the economic responsibility, legal responsibility, but also moral responsibility.The enterprise stakeholders are divided into eight aspects: shareholders, employees, creditor,consumers, business partners, government, community and environment.Starting from the eight perspectives of stakeholders,this paper analyses CSR and establishes the evaluation index system of CSR and take the form of a questionnaire survey to analyze the problems,like the disclosure of CSR,the extent of the common people and the measures to promote CSR disclosure.In the end,perfect the index system of corporate social responsibility with the outcome of questionnaire survey.
Keywords/Search Tags:corporate social responsibility, stakeholders, social contract, questionnaire survey
PDF Full Text Request
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