A Comparative Study On Social Responsibility Fulfillment Of Listed Automobile Manufacturers In China And Japan

Automobile industry is an important category of manufacturing industry and the development level of automobile industry represents the development level of a country's industry.With the rapid development of China's automobile industry,the fulfillment of social responsibility has increasingly become one of the targets of sustainable development of automobile enterprises.Through systematically sorting out and summarizing the practice of corporate social responsibility,enterprises publish corporate social responsibility reports to the society.However,domestic listed automobile manufacturing enterprises cognize the corporate social responsibility comparatively later and the issued of issued corporate social responsibility reports until 2000.Therefore,the overall level of social responsibility reports of listed automobile manufacturing enterprises in China is still in the initial stage of development,and compared with the corporate social responsibility fulfillment and social responsibility report disclosure in developed countries,there is still a big gap.Because of the long chain of automobile industry and the large number of affiliated enterprises,the automobile manufacturing enterprises take the lead in practicing social responsibility,which can bring the affiliated enterprises of upstream and downstream to pay more attention to the fulfillment of social responsibility.Therefore,in the process of building a harmonious society,automobile manufacturing enterprises should shoulder their due social responsibility and play a leading role.Japan's automobile manufacturing industry began in the 1950s,and now has formed a very strong automobile industry system.As a big country of environmental protection,automobile manufacturing industry attaches great importance to the development of social responsibility.With the guidance of the government and the promotion of non-governmental organizations,Japan has accumulated rich experience in corporate social responsibility,especially in the area of environmental responsibility,which is worth learning from.On the basis of existing research on corporate social responsibility,the paper analyzes the present situation on fulfillment of social responsibility between our country and Japanese automobile manufacturing listed companies on the basis of stakeholder theory.On the one hand,this paper compares and evaluates the social responsibility reports disclosed by automobile listed companies from the qualitative indicators of seven dimensions including customer responsibility,partner responsibility,shareholder responsibility,employee responsibility,community responsibility,government responsibility and environmental responsibility.On the other hand,the paper constructs a social responsibility evaluation system for empirical analysis by ten quantitative evaluation indicators:growth rate of sales,employee training rate,social donation rate,growth rate of employment,growth rate of environmental protection benefits,return on equity,dividend payment rate,wage payment rate and waste recycling rate,completion rate of social responsibility disclosure;and by using the factor analysis method evaluates and ranks the situation of the social responsibility performance in Chinese and Japanese automobile listed enterprises;and then summarizes the strengths and advantages of Japanese automobile manufacturing listed enterprises in fulfilling social responsibility in environmental aspects and other aspects,so as to provide reference and mirror for Chinese automobile manufacturing listed enterprises and promote the development of social responsibility of listed automobile manufacturing enterprises in China.