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Study On The Impact Of Social Responsibility Fulfillment On The Value Of Logistics Enterprises

Posted on:2024-01-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhangFull Text:PDF
GTID:2569307052491504Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,China Securities Regulatory Commission has attached great importance to guiding listed companies to implement the development concept of innovation,coordination,green,open and sharing.With information disclosure as the starting point,China Securities Regulatory Commission has continuously optimized the business environment of listed companies,improved the relevant requirements of corporate social responsibility information and governance information disclosure,and gradually formed a basic institutional framework to promote listed companies to practice green development,fulfill social responsibility and standardize companies Governance.In 2020,Shenzhen Stock Exchange revised the Assessment Measures for the Work of Information Disclosure of Listed Companies,including the disclosure of social responsibility reports of enterprises into the scope of the assessment of information disclosure of listed companies,showing the importance of the society to the fulfillment of corporate social responsibility.In the process of the development of the real economy,the logistics industry has always been an important force to smooth the "aorta" and "microcycle" of economic growth,and it has made great contributions to promoting the domestic and international double cycle.In this case,it should fulfill its social responsibilities,especially in the hazardous chemical logistics industry,because of the particularity of chemical road transportation,safety accidents emerge one after another.It has not only caused economic losses to the society,but also caused irreparable trauma to many families,and also brought great negative impact on the ecological environment.Therefore,how to improve the initiative of chemical road transportation enterprises to fulfill their social responsibilities and fulfill their social responsibilities is of great significance.Therefore,this paper takes M Company’s performance of social responsibility as an example to study the impact of its performance of social responsibility on corporate value.Firstly,it expounds the factors,related concepts and theories that influence social responsibility and corporate value,and then introduces the development status of M Company and the achievements achieved in fulfilling social responsibility.By comparing with SF Holding,it is found that M company has some problems,such as relatively low investment in research and development,lack of highly educated talents,and single content of public welfare activities.The entropy weight method is used to calculate and analyze the changes of its social responsibility performance,and the correlation between EVA and MVA is compared.It is concluded that the performance of social responsibility can improve the enterprise value.Finally,according to the problems,combined with the four aspects of social responsibility for enterprises to put forward relevant suggestions;At the same time,in order to ensure the fulfillment of corporate social responsibility,it also puts forward suggestions for enterprises,including strengthening the effectiveness of capital market,improving social responsibility legislation,and improving the supervision role of public media.The research conclusion of this paper has certain enlightenment significance for chemical road transportation enterprises to fulfill their social responsibilities to improve corporate value,and for investors to judge the investment value of enterprises according to the performance of corporate social responsibilities.
Keywords/Search Tags:social responsibility fulfillment, enterprise value, logistics enterprise
PDF Full Text Request
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