东北大学学报（自然科学版）

东北大学学报(自然科学版) ›› 2011, Vol. 32 ›› Issue (11): 1668-1672.DOI: -

• 论著 • 上一篇    

中国企业社会责任评价体系的构建——以沪深两市上市公司为例

洪旭;杨锡怀;   

  1. 东北大学工商管理学院;
  • 收稿日期:2013-06-19 修回日期:2013-06-19 发布日期:2013-04-04
  • 通讯作者: -
  • 作者简介:-
  • 基金资助:
    河北省教育厅人文社会科学研究项目(SZ2010225)

Construction of evaluation system for Chinese corporate social responsibility - Taking the listed companies of Shanghai and Shenzhen stock markets as an example

Hong, Xu (1); Yang, Xi-Huai (1)   

  1. (1) School of Business Administration, Northeastern University, Shenyang 110819, China
  • Received:2013-06-19 Revised:2013-06-19 Published:2013-04-04
  • Contact: Hong, X.
  • About author:-
  • Supported by:
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摘要： 依据利益相关者理论,以现有研究成果为基础,通过访谈及问卷调查等方法,构建了包括7个一级指标27个二级指标的我国企业社会责任评价指标体系.在此基础上,通过对2005~2009年中国沪深两市1265家上市公司的实证研究,构建了中国企业社会责任评价模型,并运用该模型对我国上市公司近5年的企业社会责任的状况进行了综合评价.结果显示中国企业的企业社会责任总体水平不高,且仍处于不平衡状态,国企、大型企业承担了过多的企业社会责任,处于经济发展较快地区、高利润行业的企业对社会责任的贡献较大,相对成立较晚的新企业社会责任感更强.

关键词: 利益相关者, 企业社会责任, 评价, 指标体系, 上市公司

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. Using the model, the CSR performances of listed companies in recent five years were evaluated. The comprehensive evaluation results showed that the CSR levels of these companies are neither 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.

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