Font Size: a A A

Research On The Construction And Application Of Social Responsibility Evaluation Index System Of Chemical Enterprises

Posted on:2019-05-18Degree:MasterType:Thesis
Country:ChinaCandidate:H N HongFull Text:PDF
GTID:2371330569496920Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,explosion and environmental pollution events often happened in chemical enterprises,such as "New Area of Tianjin seaside explosion","Shandong chemical plant explosion" accidents,which seriously harmed the health and living environment of surrounding residents.The accidents make damage to the legal rights and even lives of the front-line staff,and make us doubt the chemical enterprises,causing an extremely bad social impact.On the one hand,Our chemical companies have a weak sense of social responsibility,and many enterprises only pursue the maximization of enterprise interest unilaterally,ignoring the short-term interests with emphasis on long-term interests,pay attention to economic value rather than ecological value;On the other hand,because of lacking objective and impartial evaluation system of social responsibility for chemical enterprises in China,it's difficult to measure the status of social responsibility for chemical enterprises,which gives no reward to chemical enterprises with good social responsibility performance,it's hard to standardize order of chemical industry and bad for detrimental to the realization of the total goal of our beautiful China.Therefore,this thesis aims to build a comprehensive and systematic index system to evaluate social responsibility of chemical enterprises.First,we collect and review the relevant literature on social responsibility,determining the theoretical basis of this thesis,which is the stakeholder theory,to fully understand the characteristics of chemical enterprises in China,and the eight contents of social responsibility that companies should fulfill namely investors,creditors,employees,consumers,suppliers,environment,innovation,the government and the community.And according to the principles of combining scientificity with exploitativeness,innovation with perational,comprehensiveness with systematicness and quantitative with qualitative,an evaluation index system with combination of financial and non-financial indicators is configured,which comprises 8 first-class indexes and 24 second-class indexes from the first-class indexes in the index system.Using the evaluation system to apply company A,and using analytic hierarchy process and fuzzy comprehensive evaluation to evaluate the social responsibility performance of company A in 2016,which obtains a fine and preferable performance of social responsibility,and analyse the advantages and disadvantages on performing social responsibility,offering proposals on its development.Finally,we conclude the inadequacies of the study,and look forward to the prospects for future research.
Keywords/Search Tags:Chemical enterprise, Social responsibility, Evaluation index system
PDF Full Text Request
Related items