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Study On The Application Of Balanced Scorecard In A Alkali Industry Evaluation Of Corporation Social Responsibility

Posted on:2016-06-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y H WuFull Text:PDF
GTID:2309330461975304Subject:Accounting
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With the development of China’s macro-economic environment, corporate social responsibility plays an increasingly important role in the sustainable development strategy of the enterprise. Studying on corporate social responsibility has evolved from whether corporate social responsibility should be taken to how to fulfill corporate social responsibility and how to assess corporate social responsibility. At present, China’s domestic scholars conduct experiment on evaluation system of corporate social responsibility, Due to the late start of the study and immature research, China has not yet to establish a set of standards evaluation system of corporate social responsibility. The chemical industry currently does not have a unified evaluation system of social responsibility. BSC is not just performance evaluation tool, it can also be used in corporate strategic objectives, strategic goals layers division and the target letter to ensure the achievement of objectives. Hence,basing on A alkali industry,this paper put BSC into evaluation system of corporate social responsibility to design a balanced scorecard evaluation system based on alkali industry.The main contents of the paper are as follws: First, we reviews the existing literature on social responsibility and evaluation system and identity the basic idea that put the BSC into evaluation system of corporate social responsibility by discussing on existing Balanced Scorecard applied research. Then, we analyse social responsibility and its problems on corporate A, and figure out the feasibility and necessity of BSC evaluation system which are prepared to put the balanced scorecard into evaluation system of corporate social responsibility. Finally, combine social responsibility strategic objectives of corporate A with Balanced Scorecard strategic layers.We divide it into specific targets and AHP for Index Weight weight,based on corporate social responsibility to build a balanced scorecard evaluation system will A method of obtaining the use of expert enterprise data applications which then fuzzy hierarchy comprehensive evaluation method to evaluate A corporate social responsibility. Owing to the imperfect CSR organization system of A, this paper putforth specific safeguards to ensure the effective implementation of social responsibility in A corporate evaluation system, which will contribute to the development of social responsibility of corporate A.This study not only provides a new perspective for the construction of the evalua tion system of corporate social responsibility, but also promotes corporate social respo nsibility strategic objectives to be betterly implemented in its daily operations by the c ombination of the Balanced Scorecard strategic tool.It plays the role to improve the e valuation system of social responsibility of enterprises of soda ash and contributes to sustainable development of enterprises.
Keywords/Search Tags:corporate social responsibility, Balanced Scorecard, analytic hierarchy process, fuzzy comprehensive evaluation method
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