Research On Evaluation System And Application Of Tourism Enterprise Social Responsibility

With a series of social problems because of the rapid economic development,corporate social responsibility has become the focus of attention at home and abroad.As an important pillar of the national economy development,whether the enterprise can undertake social responsibility actively,not only related to the fate of the development of the enterprise itself,but also related to the harmonious development of society.However,in recent years,with the popularity of tourism consumption culture,tourism enterprises have many problems,such as damaged the interests of consumers and destroyed the environment,making it imperative to fulfill social responsibility.At the same time,there are few researches on the evaluation of the corporate social responsibility,and the lack of a sound evaluation system to promote the tourism enterprises to undertake social responsibility.Based on the review of the research on corporate social responsibility,the tourism business stakeholders are identified and the content of social responsibility of tourism enterprises are analyzed.From the point of view of stakeholders in tourism enterprises,constructs including shareholders,employees,consumers,government,creditors,suppliers,community and environment and the 8 level two indexes,22 level three indexes of the evaluation system of tourism enterprise social responsibility.Based on the improved entropy method and fuzzy comprehensive evaluation method,this paper constructs a comprehensive evaluation model.At last,it makes an empirical analysis on the fulfillment of the social responsibility of 24 listed tourism enterprises,and gets the final comprehensive evaluation results.According to the research results: first,the overall situation of the 24 listed tourism corporate social responsibility is unsatisfactory,the evaluation for the “poor”enterprisesaccounted for nearly half,most of the listed tourism enterprises in the understanding and practice of social responsibility in the initial stage.Second,the social responsibility of each stakeholder is not balanced,for shareholders,employees and consumers in three aspects of social responsibility performance is better,followed by the supplier,the environment and the community,the government and creditors to fulfill the social responsibility is not enough.Third,different types of listed tourism companies focus on the social responsibility of the stakeholders.Fourth,the overall social responsibility management system of listed tourism enterprises is faultiness,the social responsibility information disclosure level is low,and large gaps still exist in the practice of social responsibility,it needs to improve of the social responsibility management.