Research On Corporate Social Responsibility Evaluation Based On Financial Indexes

Paper industry is the basic raw material industry,is the component of China's light industry plays an important role in the national economy,and plays an important role in promoting the construction of material civilization and spiritual civilization.On the one hand to serve the needs of ecological development,service media integration needs;on the other hand to serve the needs of cultural life,so born with an important social responsibility.However,in recent years,with the frequent trade friction between China and the United States and the intensification of global trade protectionism,foreign trade disputes have occurred frequently,and paper industry enterprises are also facing a series of risks,which has caused some paper industry enterprises to suffer a heavy blow in the import of raw materials and the export of commodities,thus will affect the interests of various stakeholders in the enterprise.Therefore,it is necessary to explore and analyze the implementation of social responsibility in China's paper industry.This paper summarizes the research results of domestic and foreign scholars,analyzes the development of paper industry and industry risks,based on stakeholder theory,incomplete contract theory,sustainable development theory,enterprise ecological theory,combined with the industry development of paper industry,the stakeholders of listed companies in paper industry are divided into shareholders,creditors,suppliers,employees,customers,governments,communities and environment,and the evaluation system of social responsibility of listed companies in paper industry is constructed,and the evaluation index system is divided into 8 primary indicators and 24 secondary indicators.The number of companies listed in the paper industry 2014-2018 According to the sample,the weight of each index is calculated by entropy weight method,and the grey correlation analysis method is used for comprehensive evaluation.Through empirical analysis,the final conclusion is drawn:there is no clear social responsibility goal in paper industry;the social responsibility information disclosed by paper industry enterprises is incomplete;the research and development ability of paper industry enterprises is insufficient;our government needs to perfect the relevant legal system to standardize the disclosure of corporate social responsibility reports;in the performance of social responsibility,each paper industry enterprise has a short capacity board.The results show that the overall performance of corporate social responsibility in paper industry is not optimistic.Finally,the paper puts forward some suggestions on how to improve the fulfillment of corporate social responsibility in paper industry from three aspects:enterprise,government and society.provide reference for the performance of responsibilities.