科研管理 ›› 2020, Vol. 41 ›› Issue (10): 174-184.

• 论文 • 上一篇    下一篇

基于循环修正的交通运输行业企业社会责任评价研究

孟斌,李菲,杨月   

  1. 大连海事大学 综合交通运输协同创新中心,辽宁 大连116026
  • 收稿日期:2019-11-22 修回日期:2020-05-19 出版日期:2020-10-20 发布日期:2020-10-19
  • 通讯作者: 孟斌
  • 基金资助:
    国家自然科学基金项目(71731003, 71831002, 71672016, 72071026, 71873103);长江学者和创新团队发展计划(IRT_17R13);中央高校基本科研业务费专项资金(3132019325, 3132019326)。

A research on the CSR evaluation of the transportation industry based on circulating revision

 Meng Bin, Li Fei, Yang Yue   

  1.  Collaborative Innovation Center for Transport Studies, Dalian Maritime University, Dalian 116026, Liaoning, China
  • Received:2019-11-22 Revised:2020-05-19 Online:2020-10-20 Published:2020-10-19
  • Contact: kuang-haibo kuanghaibo
  • Supported by:
     

摘要: 本文以国际标准化组织的ISO、全球报告倡议组织的G4标准和《交通运输业节能环保“十三五”发展规划》等权威报告和企业社会责任相关的文献为基础,结合企业社会责任的具体内容,通过主成分分析和相关分析剔除涵盖重复信息的指标,建立包含了责任治理、社区发展和经济贡献等7个准则层,以及设立企业社会责任部门、环境友好型产品和研发投入等51个指标的企业社会责任评价指标体系,通过循环修正理论构建交通运输业的企业社会责任评价模型。本文特色与创新:一是通过均值法、Boarda法和Compeland法三种组合评价方法对单一评价方法进行循环修正,最终得到三种组合方法统一的排名,克服了单一方法所固有的片面性和说服力相对较弱的缺陷,合理考量了交通运输企业社会责任的履行和实践状况。二是通过数据处理前的kendall检验对单一评价方法进行一致性判断,通过数据处理后的spearman检验对结果的一致性进行二次检验,保证了组合评价结果的合理性,解决了单一评价之后直接组合数据导致数据无说服力的问题。同时与其他评价结果进行外部一致性检验,检验结果表明本文循环修正评价结果具有较高的外部一致性。三是通过分准则层和分子行业综合地分析了交通运输业企业社会责任履行的现状,有助于交通运输企业客观定位自身发展状况,采取差异化措施提高监管质量水平。本文实证结果表明交通运输行业中的央企国资控股企业与航空运输企业社会责任履行情况较好,值得行业其他企业学习借鉴。企业在不断提高人权绩效的基础上,努力提高经济发展水平,进而推动企业社会责任的发展。

 

关键词: 企业社会责任评价, 交通运输行业, 组合评价, 循环修正

Abstract:

The rapid development of China′s economy is inseparable from the support of the transportation industry. The transportation industry is a basic and service-oriented industry that involves thousands of households. Especially the implementation of China′s "the Belt and Road initiative" and "Transportation Power" strategy has brought new development opportunities to the transportation industry, the healthy development of the transportation industry is crucial to China′s economic prosperity. In recent years, accidents have occurred frequently in the global transportation industry. Various incidents such as invalid supervision, negligence of duty, and illegal operations are closely related to the corporate social responsibility of the transportation industry. Enterprises are important parts of society. Enterprises must not only create economic benefits, but also bear legal responsibilities to shareholders and employees, as well as to consumers, communities and the environment.
This article is based on authoritative reports such as the International Organization for Standardization ISO26000, the G4 standard of the Global Reporting Initiative and the "13th Five-Year Development Plan for Energy Conservation and Environmental Protection in the Transportation Industry" and other documents related to corporate social responsibility. Eliminate indicators covering duplicate information through principal component analysis and related analysis, establish 7 criteria layers including responsibility governance, community development and economic contribution, and establish 51 indicators including corporate social responsibility department, environment-friendly products and R&D investment corporate social responsibility evaluation index system. In the selection of evaluation methods, only a single evaluation method is adopted for a certain problem, and the results obtained will have different biases and irrational points. Therefore, this paper establishes a circular correction theory to build a corporate social responsibility evaluation model for the transportation industry. Comprehensively consider the common points between various weighted evaluation results to improve the rationality of the evaluation method and the credibility of the results.
Features and innovations of this article: First, the single evaluation method is cyclically revised through the three combined evaluation methods of Mean method, Boarda method and Compeland method, and then the unified ranking of the three combined methods is obtained, thereby overcoming the inherent one-sidedness and persuasion of the single method. Therefore, this article reasonably considers the performance of corporate social responsibility in the transportation industry. Second, before data processing, the consistency of a single evaluation method is judged by Kendall test, after the data is processed, the consistency of the results is tested a second time through the Spearman test. It guarantees the rationality of the combined evaluation results and solves the problem that the data is not convincing when the data is directly combined after a single evaluation. At the same time, the external correlation test is conducted with other evaluation results. The test results show that the cyclically revised evaluation results in this paper have a high external correlation. Third, this article comprehensively analyzes the current status of corporate social responsibility in the transportation industry by typical enterprises, which helps transportation enterprises to objectively locate their own development status and adopt differentiated measures to improve the quality of supervision. The empirical results show that state-owned enterprises and air transportation enterprises in the transportation industry have performed better social responsibility.
This paper analyzes the performance of corporate social responsibility performance in the transportation industry based on the results of the cyclic revision evaluation. This article abandons the simple analysis process of the previous corporate social responsibility evaluation that only lists the results, and focuses on analyzing the common characteristics of the top 10 companies to provide a realistic basis for companies to better implement social responsibility. The empirical results show that the performance of corporate social responsibility in the transportation industry is affected by the nature of the enterprise, industry characteristics and value of the enterprise. Throughout all companies, air transport companies performed best overall; 6 of the top 10 companies were state-owned enterprises; 6 of the top 10 companies were worth more than 100 billion yuan, of which 3 were more than 200 billion yuan. Through the analysis of typical enterprises, it helps transportation enterprises to objectively locate their own development status and take differentiated measures to improve the quality of supervision.

Key words: corporate social responsibility evaluation, transportation industry, combination evaluation, circulating revision

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