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《Journal of Beijing Technology and Business University(Social Science)》 2012-03
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The Design of Evaluation System for Corporate Social Responsibility Based on Information Disclosure

Zhou Lan1,2 & Xiao Qiong-yu1(1.School of Business Administration,Hunan University,Changsha,Hunan 410082,China; 2.Hunan Research Base of Risk-oriented Auditing,Changsha,Hunan 410082,China)  
According to the information disclosure of corporate social responsibility,the existing relevant standards of the social responsibility evaluation are integrated to construct an evaluation index system with 4 qualitative indices and 23 quantitative indices as the framework.The qualitative indices emphasize on the macro of indicators,measuring from the 4 aspects of the management of social responsibility,responsibility awareness,corporate strategy,and corporate reputation.The quantitative indices not only include the basic indicators such as the employees,shareholders and consumers but also add the business companion to focus on micro-level and strategic execution.This paper selects the samples of social responsibility reports released by 50 firms to verify the result of a comprehensive,feasible and comparable evaluation system.
【Fund】: 湖南省高校创新平台开放基金项目“上市公司小股东产权利益审计保护问题研究”(09k009);; 风险导向审计研究基地项目“大股东控制问题的审计治理研究”(2009kjxyyb001);; “国家经济安全体系中审计监督功能定位与实施路径研究”(11CJY013)
【CateGory Index】: F270
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