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Research On The Performance Evaluation Of Social Resposibility Of Listed Companies In Beijing-tianjin-hebei Based On Sustainable Development

Posted on:2018-06-26Degree:MasterType:Thesis
Country:ChinaCandidate:J X FengFull Text:PDF
GTID:2359330533963199Subject:Accounting
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To the listing companies,performing social responsibility is not only an obligation but also a requirement,which has the following features: first,it is a willing for companies to perform responsibility;second,under this willing,the usual expectation is carrying out the detail of this responsibility.Social responsibility performance evaluation is the standard of evaluating the corporate how to match this expectation.International corporate social responsibility has not yet formed a unified standard of performance evaluation,and the domestic field,the relevant research started late and mostly learn from abroad,which cannot match the national conditions.In 2015,China adopted the program of Beijing-Tianjin-Hebei collaborative development to provide guidance for the development of the three places,the later is the basis of theory of sustainable development.For listed companies,the integration is the demand of sustainable development,which agrees with the nature of corporate social responsibility.So it is necessary to study the social responsibility performance of listed companies in Beijing-Tianjin-Hebei from the perspective of sustainable development,to clarify the current level and the direction of future efforts.This paper,using the data envelopment model based on the factor analysis,evaluates the social responsibility performance of A shares listed companies in Beijing,Tianjin and Hebei in 2015.Firstly,sort out the literature about the social responsibility performance and find the limitations of the current study,discuss the necessity and feasibility of this study,learning concepts and basic theories;Secondly,analyze the performance status of these companies and summarize their problems;Thirdly,build a system of social responsibility performance evaluation from the theory of sustainable development,which is combined with Factor analysis and DEA,in order to judge the behavior of these companies in 2015 and then evaluate the empirical results integrally and partially,reaching the following conclusions: integrally speaking,the level of social responsibility performance of listed companies is approximately normally distributed,optimal and worst accounting for less,most of them are in suboptimal state;separately speaking,in addition to the interest of creditors has a better maintenance,business interests are varying degrees of encroachment;finally,put forward the suggestions about these companies in improving the ability of social responsibility.
Keywords/Search Tags:social responsibility performance, sustainable development, factor analysis, dea, the listed companies belonging Beijing-Tianjin-Hebei
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