The valuation of corporate social value

MAI  Sheng; WANG  Ke-Yi; KUANG  Hai-Bo

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Science Research Management ›› 2011, Vol. 32 ›› Issue (6) : 100-107.

The valuation of corporate social value

Mai Sheng¹, Wang Keyi¹, Kuang Haibo²

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Abstract

The creation of corporate social value adds to the new connotation to the corporate value management, and the valuation of corporate social value also is a new field for exploring. The theories of corporate social value are discriminated, and the structural model of corporate social value system and fuzzy hierarchy evaluation of corporate social value are proposed and designed. Then the valuation model of corporate comprehensive value is constructed based on the discounted cash flow, and the evaluation model is examined with a case. Results demonstrate that the way of corporate social value valuation proposed in here is capable for representing the performance of corporate social contributions quantitatively. Furthermore, by transforming the evaluation results into impact coefficients of risk discount rate and long-term growth rate, the model can be indirectly used to estimate the corporate social value with the monetary measurement.

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corporate value / corporate social value / corporate comprehensive value / valuation model

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Mai Sheng, Wang Keyi, Kuang Haibo. The valuation of corporate social value[J]. Science Research Management. 2011, 32(6): 100-107

References

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