低碳经济视角下企业社会责任评价指标分析  

Research on Evaluation Indicator System for Corporate Social Responsibility

作　　者：徐泓[1] 朱秀霞[2] 

机构地区：[1]中国人民大学商学院,北京100872 [2]中华女子学院管理学院,北京100101

出　　处：《中国软科学》2012年第1期153-159,共7页China Soft Science

摘　　要：文章根据企业社会责任的内涵,将其划分为经济责任、法律责任、伦理责任、慈善责任,并据此建立了一套客观、公正、具有可操作性的社会责任评价指标体系。依据上市公司2008年和2009年的年报数据,采用实证研究的方法,证明该评价指标体系的科学性、可操作性;并根据实证研究的结果将构建的指标体系分为基本指标和修正指标。An objective,fair,workable social responsibility evaluation index system is established according to the classification of corporate social responsibility which is divided into economic responsibility,legal responsibility,ethical responsibility and charitable responsibility based on its content in the article.In order to confirm that the evaluation index system is scientific,operational,empirical study is conducted using the listed companies＇ annual report data in 2008 and 2009.Based on empirical results of the study,the index system includes basic indicators and revised indicators.

关 键 词：企业社会责任 评价指标 每股贡献值 

分 类 号：F270-5[经济管理—企业管理]