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Research On The Private Corporate Social Responsibility From The Perspective Of Stakeholders

Posted on:2015-12-02Degree:MasterType:Thesis
Country:ChinaCandidate:C J WangFull Text:PDF
GTID:2309330431964529Subject:Accounting
Abstract/Summary:PDF Full Text Request
As part of the community of nations, companies should bear certain socialresponsibilities from the date of birth with social attributes. The ideological directionof the progressive development to achieve "maximum benefit of all stakeholdersbenefit" has replaced the traditional pursuit of "maximizing shareholder benefit".Discussing corporate social responsibility from the perspective of stakeholders isbecoming mainstream CSR research.As a share of our national proportion of the number of the largest groups, Privateenterprise has created great material wealth of society, while also creating a hugenumber of jobs and opportunities, which has made a contribution to the Socialharmony and stability to the country. In recent years, the demand for privateenterprise to take more social responsibility is getting louder. What about privateenterprise society responsibility? What are the contents of private corporate socialresponsibility? And how to evaluate private enterprise social responsibility?For the current study, most of corporate social responsibility is about fulfillingthe level from which to explore the impact of the enterprise, but its correspondingsocial responsibility is not explicitly subject, a lot of theory that private enterprise inthe course of business should be responsible primarily for managers to fulfill thesocial responsibility on the way that are often biased in favor of environmentalprotection and charitable acts such as the lack of private enterprises for the theoreticalanalysis of objects of social responsibility, especially more quantitative indicators andthe corresponding lack of practical evaluation system of financial managementperspective, it is in the context of this theory and the reality of the theoretical researchand the establishment of appropriate financial evaluation standard system of privatecorporate social responsibility is very necessary.Firstly, this study combed some aspects of research about corporate socialresponsibility, stakeholder theory, private corporate social responsibility and so on, on this basis, from the nature of the firm, corporate governance, stakeholder collectivechoice, the theoretical level corporate financial disclosure, corporate life cycledemonstrates the necessity and importance of corporate social responsibility. Thenthis paper analyzes the definition of private enterprises, the basic position of itscorporate social responsibility and the reasons for the status quo on the proposedcontent of the stakeholders from the Perspective of private corporate socialresponsibility, and then describes the evaluation of corporate social responsibilityfrom the private financial accounting that should be concerned, on the basis ofrelevant indicators to design a system of private standards applicable to the evaluationof corporate social responsibility, and according to the standard system factor analysis,Finally, analysis of qualitative and quantitative research status quo of China’s privateenterprises to fulfill social responsibility and draw the appropriate advice from amacro level.In this paper, It used standard research methods, theoretical qualitative andquantitative research in the specific combination of the writing process, combingthrough the system of domestic and foreign research results on corporate socialresponsibility and stakeholder theory, theories for different stakeholders andcombining corporate social responsibility research conducted a systematic expositionof the article.For further study laid a theoretical foundation to further demonstrate thefeasibility of the stakeholder perspective of corporate social responsibility to fulfill.In this paper, based on financial indicators and non-financial indicators ofinformation, the private business interests of stakeholders involved in socialresponsibility indicators to be presented to the actual construction of a new set ofevaluation criteria of social responsibility of private enterprise, and the correspondingevaluation index elements analysis, and on the basis of previous studies, combinedwith China’s national conditions, detailing the current situation and the reasons forprivate enterprises to fulfill social responsibility, and proposed the interests of privateenterprise social responsibility stakeholders from government, society, business andother macro-level perspective of fulfilling advance countermeasures.
Keywords/Search Tags:Stakeholders, corporate social responsibility, evaluation, private enterprise
PDF Full Text Request
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