基于三重底线模式的林业上市企业社会责任评价研究

A Study on the Evaluation of Social Responsibility of Forestry Enterprises Based on Triple Bottom Line Model

基于三重底线模式,运用组合赋权法构建包含环境责任指标的较完整的林业上市企业社会责任评价体系,以40家林业上市企业2016—2021年数据为样本进行实证研究,对比分析经济、社会、环境三种责任的履行情况。结果显示:企业履行环境责任的整体水平偏低,根据研究结果分析其原因并提出针对性的对策与建议。基于三重底线模式的评价体系指标间界限相对清晰,运用组合赋权法能在一定程度上减少单一赋权法的局限性和错误率,因此,能有效助力企业履行相关责任,在保证环境质量的前提下,提高林业产业的高质量发展。

Based on the triple bottom line model, this paper constructed a comprehensive evaluation system of forestry enterprises’ social responsibility including environmental responsibility index by using the combination empowerment method. It took the data of 40 listed forestry enterprises from 2016 to 2021 as samples for an empirical study, and the performance of economic, social and environmental responsibilities was compared and analyzed. The results showed that the overall level of corporate environmental responsibility was low. According to the research results, it analyzed the causes and put forward the corresponding countermeasures and suggestions. The boundary between indicators of the evaluation system based on the triple bottom line model was clear. The combination weighting method could reduce the limitations and error rate of the single weighting method to a certain extent. Therefore, it could effectively help enterprises to fulfill relevant responsibilities and improve the high-quality development of the forestry industry on the premise of ensuring environmental quality.