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Research On A Company's Social Responsibility Evaluation

Posted on:2021-02-21Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhaoFull Text:PDF
GTID:2439330602467702Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the gradual formation of economic globalization,many enterprises are facing opportunities and challenges.The operation of enterprises is not only a cycle of internal resources,but also a combination with the development of society.Due to the promotion of external situation and the need of enterprise's own development,corporate social responsibility has been paid more and more attention.On September 30,2018,China securities regulatory commission(CSRC)issued the revised corporate governance guidelines,which pointed out that listed companies should closely follow the development theme of the new era,implement the five development concepts of in novation,coordination,green,openness and sharing,strengthen the leading role of enterprises in environmental protection and social responsibility,and realize high-quality development of enterprises.The sixth chapter of the listed corporate governance code emphasizes that enterprises should pay attention to the social responsibility of the company and respect and protect the rights and interests of various stakeholders,such as employees,creditors,consumers and communities.China has a large population,and the country always treats the issue of food supply as the top priority.However,in recent years,due to the continuous food safety problems,the increasingly fierce employment conflict,and the increasingly serious pollution of soil and water resources caused by farming,these factors have become obstacles to the development of agricultural enterprises.Based on A company as an example,this paper based on the stakeholder theory,starting from the eight dimensions explore enterprise social responsibility fulfillment situation from 2014 to2018,according to the selected cases and industry established with agricultural characteristics of A corporate social responsibility evaluation index system,using the analytic hierarchy process(ahp)to draw all kinds of stakeholders,the corresponding weights are different.The fuzzy comprehensive evaluation model of the indicators of stakeholders of A company rating ",combined with the hierarchical classification method and fuzzy comprehensive evaluation method for A agricultural company from 2014 to 2018 to evaluate social responsibility fulfillment situation,obtained nearly five years of corporate social responsibility rating are moderate,and analyze the enterprise to fulfill the social responsibility highlight the measures and the problems and points out the weak link of enterprise in the performance of social responsibilities,strengthen corporate social responsibility for the future and enterprise's sustainable development provides A direction.At last,the author puts forward the establishment of support mechanism and donation mechanism for enterprises to fulfill their social responsibilities.Improve the awareness of corporate social responsibility;Three Suggestions to enhance the added value of agricultural products.
Keywords/Search Tags:corporate social responsibility, Stakeholders, Sustainable development
PDF Full Text Request
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