中国企业社会责任评价体系的构建-JournalofNortheasternUniversity.PDFVIP

第32卷第11期 东 北 大 学 学 报 ( 自 然 科 学 版 ) Vol.32,No. 11 2011 年 11月 Journal of Northeastern niversity( Natural Science) Nov. 2 0 1 1 洪 旭, 杨锡怀 ( , 110819) : ,,, 7 27 . ,2005~ 2009 1265 ,,5 ., , , ,. : ; ; ;; : F 272.5 : A : 1005-3026(2011) 11-1668-05 Construction of Evaluation System for Chinese Corporate Social Responsibility Taking the Listed Companies of Shanghai and Shenzhen Stock Markets as an Example H ON G X u , YA N G X i-huai ( School of Business Administration, Northeastern niversity, Shenyang 110819, China. Corresponding author: HONG Xu, E-mail: jenna qhd @ tom. com) - Abstract: On the basis of stakeholder theory and existing studies, an evaluation index system of corporate social responsibility ( CSR) was constructed via interviews and questionnaires, which includes 7 indexes and 27 sub-indexes. Then, an evaluation model of CSR was developed based on empirical study of 1265 listed companies of Shanghai and Shenzhen stock markets from 2005 to 2009. sing the model, the CSR performances of listed companies in recent five years were evaluated. T he comprehensive evaluation results showed that the CSR levels of these companies areneither high nor balanced. The state-owned enterprises and large-scale enterprises undertake more CSR. Enterprises in the regions with rapid economic development and in high profitable industries make significant contributions to the social responsibility, while the CSR of newly established enterprises are more stronger. Key words: stakeholder; CSR(corporate social responsibility) ; evaluation; index system; listed companies 20 , , , ,