基于时间序列的林业企业社会责任评估方法

The Evaluation Method of Corporate Social Responsibility Based on Entropy Method with Time Series

有关林业企业社会责任的评估具有监督和指导林业企业经营行为、提高林业企业产品和服务品牌竞争力的作用。然而，现有的林业企业社会责任的评估方法侧重于对其社会责任履行的静态分析，而忽视了林业企业履行社会责任的跨时期变化程度。基于此，文章对现有的林业企业社会责任的评估方法进行修正，并提出了一种基于时间序列的熵值评估方法，利用该方法对数据进行模拟发现，对时间序列的考量可以捕捉静态分析中企业社会责任缺失的信息，以达到对现有林业企业社会责任评估方法的有效补充。

Evaluating CSR of forestry companies plays a role of monitoring business activities and enhancing brand competitiveness. However, the existing evaluation method of CSR in forestry sector mainly focuses on the static analysis, rather than the intertemporal effects. This paper is to provide an entropy method with the modification by involving time series to evaluate CSR in forestry sector. In a simulation analysis, it can be found that the present method is able to capture the missing information in the static analysis, which fills the gap in recent evaluation method of CSR in forestry sector.