基于社会责任的连云港上市公司绩效评价

Performance Valuation of Listed Companies in Lianyungang Based on Social Responsibility

企业社会责任已成为企业可持续发展的驱动因素,如何客观有效地分析评价企业社会责任的履行情况至关重要.以连云港上市公司为例,从6个利益相关者角度,选取11项指标,采用变异系数法和TOPSIS分析法对其绩效进行评价和实证分析.结论表明,连云港上市公司普遍重视对股东等传统社会责任的履行,而忽视消费者、供应商等方面的社会责任;对2012—2013年连云港上市公司绩效的排序有一定的一致性,且恒瑞医药的社会责任履行情况最好.

Nowadays social responsibility has become the driving factor in corporate sustainability.It is critical to analyze and assess the fulfillment of corporate social responsibility objectively and efficiently.By using the listed companies in Lianyungang as examples,this paper chooses 11 ratios from 6aspects of stakeholders and uses variation coefficient approach and TOPSIS to assess and make empirical analysis of the performance of listed companies in Lianyungang.The conclusion shows that listed companies in Lianyungang pay more attention to the traditional social responsibility and neglect other social responsibilities such as customers and suppliers;the order of social responsibility performance of listed companies in Lianyungang in 2013 is concordant with that is in 2012 to some extent and Jiangsu Hengrui Medicine Co.Ltd.did best on fulfilling the social responsibility in these two years.