The Research On Social Responsibility Information Evaluation System Of Household Appliances Manufacturing Enterprises

In recent years, overworked employees, unqualified products, excessive waste of resources,environmental pollution and other issues attract the attention of the whole society. Therefore, the public andenterprises both start to realize that the responsibility of the corporate is not only to create economicbenefits, but also should take an active part in all kinds of social responsibilities and disclose theirspecifications.As household appliances manufacturing enterprises provide appliances for the public andbusinesses to meet their daily needs, their social responsibility characteristics are different from iron andsteel enterprise. Though reading literatures can be found that the researches to the social responsibilityfocus on the coal, steel and other significant business which have great impact on the environment, but theresearches to household appliances manufacturing enterprises which are closely related to the interests ofeveryone are little. However, in China, the substandard product quality, after-sales service not in place andother problems to the household appliances manufacturing enterprises have been more conspicuous. So thepublic have high voice to them to actively fulfill the social responsibility and well disclose socialresponsibility information. At the same time, with the increasing awareness of social responsibilityinformation disclosure, household appliances manufacturing enterprises began to actively disclose socialresponsibility information. Based on such background, it’s necessary to built a social responsibilityinformation evaluation system of household appliances manufacturing enterprises in order to regulate thesocial responsibility information disclosure behavior of the household appliances manufacturing enterprisesand supervise them fulfill the social responsibility actively.The article uses literature analysis, induction and performing method, case analysis and other methods.First of all, the article analyzes and summarizes the concept of corporate social responsibility to domesticand foreign scholars, disclosure and disclosure mode and measurement method and so on. The followingconclusions：The connotation of corporate social responsibility and disclosure of information contentremains to be further discussed and unified；The enterprise can disclose the social responsibility through thetraditional annual report, independent social responsibility reports and specialized accounting reports and other modes of social responsibility; Index method is a relatively scientific and objective measurementmethods. Next, it determines the theoretical basis of building the household appliances manufacturingenterprises’ social responsibility evaluation systems, including the stakeholder theory, triple bottom linetheory, sustainable development theory. Then, the article in development absorb the essence of the GRIsystem,basing on the principles of the selection of indicators, and build a social responsibility informationdisclosure evaluation system of household appliances manufacturing enterprises, and based on thecomprehensive index method to build the household appliances manufacturing enterprises socialresponsibility information disclosure evaluation model. After that, according to the evaluation system, itanalyzes and evaluates the status of the social responsibility information disclosure for Gree2010,2011,2012. Find out the enterprises exist the insufficient comprehensive and non-standard disclosure of socialresponsibility and analyze the causes of problem. Finally, basing on the external perspective, the articleputs forward that regulators should improve the laws and regulations of house hold appliancesmanufacturing enterprises social responsibility information disclosure; Basing on internal perspective, inorder to help household appliances manufacturing enterprises disclose the social responsibility informationin a better way, the article puts forward that household appliances manufacturing enterprises shouldstrengthen the cultivation of social responsibility information disclosure, strengthen the enterprisemanagement and establish internal supervision mechanism of social responsibility information disclosure.The innovation of the article is to build a specific household appliances manufacturing enterprisessocial responsibility information disclosure. However, because the author’s knowledge is limited, thenormative and scientific evaluation of the household appliances manufacturing enterprises socialresponsibility information disclosure which the article builds needs a further verification; and the indexscore method which the article adopted also remains to be further perfected.