我国企业社会责任评价指标体系的建立与应用

发布时间：2018-04-04 12:34

本文选题：企业社会责任　切入点：指标体系　出处：《东北财经大学》2010年硕士论文

【摘要】：随着全球经济一体化,世界上一些极端恶劣的现象也层出不穷,让可持续发展理念成为了全球一致认可的价值观。国际上的这种社会理念也逐渐渗透到了中国,尤其近几年来,毒奶粉、地沟油、矿难事件等社会责任问题的层出不穷,让社会各界对企业社会责任的关注度持续上升。以此为背景,我国政府伸出了有形之手将社会责任提升到了一个更高的高度,如2006年正式生效的《公司法》明确规定：“公司从事经营活动,必须诚实守信,接受政府和社会公众的监督,承担社会责任。”中央和地方各级政府部门也先后发布了一些文件,要求或者鼓励企业发布企业社会责任报告并且建立社会责任指标统计以及考核体系,以便更好的监督和评价企业社会责任的履行情况。构建企业社会责任指标体系是评价企业社会绩效的有效手段,是企业自身也是外部机构共同的工作,因此,建立一套逻辑一致的社会责任指标体系是推进社会责任体系建设的重点。国内关于社会责任指标体系的研究还处于起步阶段,我国正处于照搬国外标准到自创指标体系的转变过程中,由于社会责任内容的繁杂,以及非财务信息的不可获取性和统计技术水平的有限,使得很难建立一套全面的评价体系,但对企业综合绩效进行评价的必要性和紧迫性决定了我们研究的脚步不能停止下来。本文就是基于这样的大背景,以利益相关者理论为理论基础,将企业社会责任划分为主要的七个方面,即投资者、员工、客户、供应商、政府、社区和资源环境,以期全面的反映企业社会责任,并依据科学性、系统性、代表性、可操作性四个指标设计原则,参考国内外相关标准及理论成果,结合国情对我国企业社会责任指标体系进行了积极探索,并针对设计的社会责任指标在选取的黑色金属冶炼及压延业的32家上市公司中进行了运用。本文采用的是规范和案例相结合的研究方法。其内容主要分为五个部分,结构如下：第—部分为绪论。本部分主要介绍了文章的研究背景、研究意义、国内外关于企业社会责任和指标体系的文献综述并进行了综合评价,以及研究的思路、研究方法和创新。第二部分为企业社会责任评价指标体系建立的理论基础及社会责任的内容界定。主要介绍了本文所依据的理论——利益相关者理论,以及依据利益相关者理论将企业社会责任内容划分的七个方面,即投资者、员工、客户、供应商、政府、社区和资源环境。第三部分为企业社会责任评价指标体系的构建。本部分主要论述了建立企业社会责任指标体系应遵循的原则以及依据,并针对我国国情建立了企业社会责任评价指标体系。在建立指标体系过程中,本文以近几年兴起的社会责任信息披露为基础针对责任管理和信息披露设计了主观性指标,一方面可以全面的反映企业社会责任,另一方面也可以避免评价过程中突出了责任管理和信息披露而忽略了实际绩效。第四部分是企业社会责任评价指标体系的应用。本部分将所设计指标应用于黑色金属冶炼及压延业的32家上市公司中,对样本企业进行了社会责任评价,并结合目标企业的实际情况进行了比对分析,验证了该指标体系的客观性和可行性。在评价过程中,本文请了数名相关专家以及企业经理人采用层次分析法将主观判断客观化,共同确定了各项指标的权重；另外在指标值上选取了加分方式打分避免了社会责任数据披露不完整的问题,但同时也存在不如用企业基础数据来反映社会责任更加客观的弊端,这也是以后的研究方向。最后一部分为结论和不足。该部分对文章进行了总结和展望,并对写作中的不足进行了归纳。文章不足主要有四点,首先国内没有社会责任数据库,想大范围进行实证研究很困难；其次文中评价方法的定性化给分方式不能够很精确的反映企业社会责任实际绩效；最后与指标建立密切相关的相关社会责任理论研究还要继续完善。
[Abstract]:With the global economic integration, some extreme phenomena in the world also emerge in an endless stream, let the concept of sustainable development has become a global consensus values. This concept of the international society has gradually penetrated into the China, especially in recent years, milk powder, drainage oil, accident and other social responsibility problems emerge in an endless stream, let the society all sectors of the corporate social responsibility concern about the continuing rise.
Under this background, our country government extended the visible hand of the social responsibility to a higher level, such as < > Company law went into effect in 2006 clearly stipulates: "the company is engaged in business activities, must be honest and trustworthy, accept the supervision of the government and the public, and assume social responsibility." the central and local governments departments at all levels have released some documents that require or encourage enterprises to release CSR report and establish social responsibility index statistics and evaluation system, in order to better monitor and evaluate the implementation of corporate social responsibility. To construct the index system of corporate social responsibility is an effective means to evaluate the corporate social performance, is the enterprise itself and the external agencies the work, therefore, to establish a set of logically consistent social responsibility index system is the key to promote the construction of social responsibility system.
Research on social responsibility index system is still in the initial stage, China is in the process of copying foreign standards to own the index system, the social responsibility of the complex, and the non-financial information and the limited statistics technical level, makes it hard to establish a comprehensive evaluation system. But the necessity and urgency of the comprehensive performance evaluation of the decision of our research cannot stop. This paper is based on the background, based on the stakeholder theory, corporate social responsibility is divided into seven aspects, namely the main investors, employees, customers, suppliers, government. Community environment and resources, in order to fully reflect the corporate social responsibility, and on the basis of scientific, systematic, representative, operability of the four indicators of design principles, reference to domestic and international relevant standards and theory In the light of national conditions, we made an active exploration of CSR index system in China, and applied it to 32 listed companies in black metal smelting and rolling industry.
This paper adopts the research method of combination of standard and case. Its content is divided into five parts, the structure is as follows:
The first part is the introduction. This part mainly introduces the research background, research significance, domestic and foreign literature review on corporate social responsibility and index system, and makes a comprehensive evaluation, as well as research ideas, research methods and innovation.
The second part is the definition and basic content of the theory of social responsibility to establish the evaluation index system for corporate social responsibility. This paper mainly introduces the theoretical basis of stakeholder theory, and according to the stakeholder theory seven aspects of corporate social responsibility of investors, employees, customers, suppliers, government, community and resources and environment.
The third part is the construction of corporate social responsibility evaluation index system. This part mainly discusses the establishment of index system of corporate social responsibility should follow the principles and basis, and established the evaluation index system of corporate social responsibility in our country. In setting up the index system, the social responsibility information disclosure in recent years as the basis for responsible for the management and design of information disclosure the subjective indicators, fully reflected the social responsibility of the enterprise can on the one hand, on the other hand, it can avoid the evaluation process highlights the responsibility management and information disclosure but ignore the actual performance.
The fourth part is the application of evaluation index system of corporate social responsibility. The 32 listed companies in this part of the design index is applied to ferrous metal smelting and rolling industry, the Social Responsibility Evaluation of sample enterprises, combined with the actual situation of the target enterprise are compared, verified the objectivity and feasibility of the index system. In the process of evaluation, this paper please several related experts and enterprise managers using AHP to subjective judgment, to determine the weight of each index in the index value; choose the mode of adding scoring to avoid the problem of incomplete social responsibility disclosure of data, but there are also not to reflect the basic data of enterprise the social responsibility of defects more objective, which is the future direction of research.
The last part is the conclusion and shortcomings. This part makes a summary and outlook of this paper, and the problems in writing are summarized. The article have four points, first, there is no domestic social responsibility database, to a wide range of empirical research is very difficult; qualitative evaluation method in this paper to second way to reflect the actual performance of the CSR accurately; finally the establishment of the theory of social responsibility are closely related but also continue to improve and index.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F270

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