交通运输企业社会责任绩效评价体系构建研究

A research on construction of social responsibility performance evaluation system of transportation enterprises

企业社会责任绩效评价体系是企业在履责过程中"省察克己"之镜。本文在综述国内外学者及权威机构企业社会责任评价研究的基础之上,从责任治理、人权、环境、公平运营、产品责任、社区发展、经济贡献七个方面初选指标,选取42家交通运输类上市企业为评价对象,依据"R聚类+变异系数分析"定量筛选指标,从理论与实践两个层面检验所构建评价体系的合理性,最终建立出适用于我国交通运输行业的企业社会责任绩效评价体系。

The evaluation system of corporate social responsibility performance can help enterprises examine themselves during the fulfillment of CSR process. Based on reviewing the researches of corporate social responsibility performance evaluation of Chi- nese and foreign scholars and authorities, this paper verifies the rationality of the evaluation system from the aspects of theory and practice, by selecting 42 listed companies in the transportation industry as the object of evaluation to study their corporate social responsibility performance evaluation indicators extensively from such seven aspects as responsibility governance, human rights, environment, fair operation, product liability, community deve[opment and economic contribution, to screen the indicators quan- titatively with the help of R - Model cluster analysis and variation coefficient analysis, and finally establishes the evaluation sys- tem of corporate social responsibility performance which is suitable for China~ transportation industry.