企业社会责任评价是目前社会责任理论研究的热点,但基于科学发展观的评价研究尚属创新。本文将科学发展观引入企业社会责任评价体系,构建了包含科学发展表征指标的企业社会责任客观评价指标体系以及熵权-TOPSIS法评价模型,对7家样本企业的社会责任实践进行了评价,并与中国社科院"中国100强企业社会责任发展指数"评价结果进行了比较。结果发现:引入科学发展观的企业社会责任评价体系更能够表征和促进企业社会责任发展水平。
Abstract
Although the researches related to Corporate Social Responsibility (CSR) evaluation has become the hot point in the current academic circle, the study of CSR from the scope of scientific development would be an innovative one. The scientific development concept is introduced into the evaluation system of CSR, the conceptual framework of CSR is proposed based on scientific development concept, and the evaluation index system of CSR is built. With the entropy-weighting Technique for Order Preference by Similarity to Ideal Solution(TOPSIS) method, the social responsibility development of seven sample enterprises is evaluated and analyzed, at the same time; the results are compared with the CSR development index of Chinese top 100 companies. Results show that the scientific development concept plays a relatively important role in the evaluation system of CSR, which is able to adjust social responsibility development level of the corporations.
关键词
企业社会责任 /
科学发展观 /
熵权法 /
TOPSIS /
评价模型
Key words
CSR /
scientific development /
entropy weight method /
TOPSIS /
evaluation model
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基金
国家自然科学基金:"中国港口投资优化决策理论及风险预警研究(70873014)"。
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