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Research On The Three-dimensional Achievement Evaluation And Undertaking On The Corporate Social Responsibility For Enterprises

Posted on:2015-06-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2309330431467182Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise is the most basic element for social economy, with its primaryfunction of providing the society with desired products and service, gainingprofits to the highest degree.With the globalization of business operation,however, social division of labor has been refining, and the connections betweenrelated benefit clusters are becoming comprehensive and deepening. Also, theenvironment of business operation is diversified day by day, leaving more andmore people recognizing that companies should not only pursue benefitmaximization, but also undertake social responsibility.From a micro perspective,the situation of taking social responsibility directly influences the brand value forcompanies, because the social responsibility for a company is the source ofcompetence of modern enterprises; from a macro perspective, companies are theparticipants of market economy, and the main impetus for the development ofthe economy and the society, and the cultivation of moral obligation insidecompanies is necessary during the construction of a harmony society.In ournation, whether in terms of the strategy of responding to the scientific outlook ondevelopment and building a harmony society, or in the view of the practicalneeds of promoting a health development of the economy, social responsibilityfor enterprises is an inevitable issue.The management of increasingly prominentsocial contradictions and the promotion of undertaking social responsibility fordomestic enterprises are of practical significant for the economic developmentand social improvement for our country.For achievement evaluation, enterprise is the subject, and also theobject.Based on this point, this article studies the promotion of undertakingsocial responsibility for companies with the perspective of achievementevaluation.This article firstly use normative approach to analyze the problems and reasons during the process of undertaking social responsibility for thecompanies in our country, pointing out that narrow achievement evaluationwould lead to short-term conduct, with the statement of the content of the threedimensions in three-dimensional achievement, the inner connections betweenwhich are further explained, and presenting the promotion role ofthree-dimensional evaluation for companies in undertaking social responsibilityfrom both achievement evaluation and managerial incentives.On the basis ofempirical approach, this article establishes a model of three-dimensionalachievement evaluation, and chooses sample enterprises for modelapplication.Then from three perspectives, government, enterprises andnon-government organizations, this article gives suggestions of promotingthree-dimensional achievement evaluation in order to push companies to holdsocial responsibility.This thesis consists of8parts.The first part, Introduction, explainsbackground, purposes, domestic and oversea reviews and approaches of thisarticle;the second part introduces theoretical foundations including theoriesabout social responsibility and three-dimensional achievement evaluation;thethree section sums up existing problems and reasons for domestic companiesduring the undertaking of social responsibility, stressing narrow achievementevaluation would stop the development of corporate social responsibility;thefourth part suggests the establishment of a three-dimensional achievementevaluation system, explaining the contents in three dimensions of theachievement in a company, stating the impetus of three-dimensional evaluationin carrying our corporate social responsibility through the study on the junctionbetween three-dimensional achievement evaluation and corporate socialresponsibility;the fifth section forms a index of a three-dimensional achievementevaluation based on “triple baselines”, with a evaluation model established byfuzzy analytical hierarchy process;the sixth segment sets an example ofShuanghui Group in the application of three-dimensional achievement evaluationsystem;then the seventh part provides suggestions of promoting corporate socialresponsibility from three perspectives, government, enterprises andnon-government organizations;the last part shows the conclusions and theoutlook of this article. Overall, three-dimensional achievement evaluation contains economy,society and environment, which is a scientifically comprehensive achievementevaluation system, where three dimensions interrelate and interact with thewhole performance of the enterprises. Three-dimensional achievementevaluation covers contents in corporate social responsibility, which is beneficialfor updating currently narrow concepts of performance, and the implementationof which could promote companies to actively take their social responsibility.
Keywords/Search Tags:CSR, three-dimensional performance, measures, performanceevaluation
PDF Full Text Request
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