A Study On The Evaluation Of Social Responsibility Level Of Listed Companies In Beijing,Tianjin And Hebei From The Financial Perspective

With China's rapid economic development,inevitably brought about the destruction of the ecological environment and impact.In order to realize the harmonious coexistence of human and nature,and to improve the social responsibility performance level of the social development of the enterprise,this paper makes a scientific and objective evaluation of the social responsibility performance level of listed companies in Beijing,Tianjin and Hebei province,can ensure the performance of enterprises at the same time to better fulfill their social responsibility,enrich social responsibility evaluation system of theoretical research.First of all,summed up a large number of social responsibility and social responsibility performance related to domestic and foreign literature,found that the existing research deficiencies,and to determine the research content and research methods,social responsibility and social responsibility performance concepts define and elaborate the theoretical basis of stakeholder,signal delivery and reputation theory.Secondly,it collected the data of listed companies in Beijing and Tianjin and Hebei from 2012 to 2015.The enthusiasm of listed companies in Beijing,Tianjin and Hebei are not high and the regional distribution is not balanced,the content and format are not standardized and the industry distribution is not uniform,too much descriptive text and lack of quantitative data and other issues to analyze and propose are the direction of improvement.Thirdly,according to the above problems,this paper constructs the social responsibility evaluation index system of listed companies based on the financial indicators from the perspective of stakeholders.Using the CCR model in data envelopment analysis,shareholders,creditors,consumers,employees,government,community,ecological environment and public disclosure are used as data envelopment analysis(DEA)model social responsibility index input variables,GRI(global sustainability(Including economic,social and environmental indicators)as the output variable for the fourth generation of the Sustainability Reporting Guidelines,which was launched in 2014.The efficiency values of the social responsibility performance level oflisted companies in Beijing,Tianjin and Hebei were Sorting,the Beijing Tianjin Hebei region listed companies to fulfill the level of social responsibility and the overall situation.Finally,according to the evaluation results and analysis of the social responsibility performance level of listed companies in Beijing,Tianjin and Hebei,this paper put forward the suggestions to improve the social responsibility performance for the purpose of improving the social responsibility performance level and the status quo and problems of the social responsibility report of listed companies in Beijing,Tianjin and Hebei provinces.