social responsibilities and evaluation indicators of listed companies in the perspective of interest groups上市公司社会责任评价指标在利益集团的角度.pdfVIP

American Journal of Industrial and Business Management, 2012, 2, 102-107 /10.4236/ajibm.2012.23014 Published Online July 2012 (http://www.SciRP.org/journal/ajibm) Social Responsibilities and Evaluation Indicators of Listed * Companies in the Perspective of Interest Groups 1 1 2 Shuhua Liu , Li Cai , Zhi Li 1International Business School, Dalian Nationalities University, Dalian, China; 2Vocational and Technical School, Inner Mongolia Finance and Economics College, Hohhot, China. Email: lshh622@126.com, caili@, liccheng@ Received April 27th, 2012; revised May 4th, 2012; accepted June 14th, 2012 ABSTRACT With advocating scientific outlook on development and building a harmonious society, China has paid more and more attention to corporate social responsibilities, which mean that companies should fulfill their duties for the interest groups, such as shareholders, employees, consumers, suppliers, communities and governments. As China’s major eco- nomic entities, listed companies are supposed to be the pioneers who undertake on social responsibilities. From the standpoints of interest groups, it is necessary to define and determine the social responsibilities of listed companies, build an evaluation indicator system for their responsibilities, turn their responsibilities from the invisible into the visi- ble and explore evaluation modes as well as scientific methods to evaluate their performance, so as to guide them to perform their social responsibilities properly. Keywords: Listed Companies; Social Responsibility; Interest Group; Evaluation Indicator 1. Introduction been one of the important research topics in many sub-