Research on Social Responsibility Evaluation Model of Listing Corporation Based on Accounting Information

DOI

10.2991/hsmet-18.2018.159How to use a DOI?

Keywords

Listing Corporation; social responsibility index; AHP; Evaluation model.

Abstract

Actively practicing social responsibility can enhance the corporate image of the listing Corporation, enhance the market competitiveness of the listing Corporation, and can contribute to the long-term development of the listing Corporation. Currently, social responsibility evaluation system of listing corporation is lack of comparability, and the operability is not high, so this paper established the social responsibility evaluation model of the listing corporation, which is based on accounting information. In this paper, we use the analytic hierarchy process (AHP) to determine the index weight, take the social responsibility report and financial report of the company as the evaluation index data source, to complete the social responsibility management status and responsibility information evaluation. This research takes companies with A-share listing more than five years as the research object. The result shows that: Firstly, nearly half of the listing corporation's responsibility management is not in place, and the information disclosed in the report of the social responsibility is not enough. Secondly, the scale of the enterprise is proportional to the social responsibility index. Namely, the greater the scale of the enterprise is, the higher the social responsibility index. Thirdly, the difference of social responsibility index among enterprises is obvious. Social responsibility index of state-owned enterprise is higher than that of foreign enterprises; the social responsibility index of foreign enterprises is higher than that of private enterprises, but the state-owned enterprise's social responsibility index is close to that of foreign enterprises.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Changye Yin
PY  - 2018/06
DA  - 2018/06
TI  - Research on Social Responsibility Evaluation Model of Listing Corporation Based on Accounting Information
BT  - Proceedings of the 2018 3rd International Conference on Humanities Science, Management and Education Technology (HSMET 2018)
PB  - Atlantis Press
SP  - 799
EP  - 804
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-18.2018.159
DO  - 10.2991/hsmet-18.2018.159
ID  - Yin2018/06
ER  -