摘要
根据利益相关者理论,构建林业企业的社会责任评价指标体系,并在此基础上,运用熵权法、CRITIC法、基尼系数法以及复合权重法对中国13家林业上市企业2013年的社会责任履行状况进行了实证评价,得出2013年中国林业上市企业社会责任整体水平较低,最后根据研究结果,从国家、社会和企业自身3个方面提出相应的建议。
According to the stakeholder theory, the paper constructs social responsibility evaluation index system of forestry enterprise from the respective of stakeholders from the perspective of stakehold- ers. Then on this basis, the article makes an empirical evaluation of the social responsibility of China＇s forestry listed companies in 2013 by using the entropy weight method, the CRITIC method, the Gini coefficient method and the composite weighting method. It is concluded that the overall level of CSR of China＇s forestry listed companies is low in 2013. Finally, forward the corresponding recommendations from the three based on the results of this study, it puts aspects of the state, society and themselves
出处
《林业经济问题》
北大核心
2016年第1期58-64,共7页
Issues of Forestry Economics
关键词
上市企业
林业
企业社会责任
复合权重法
listed companies
forestry
corporate social responsibility
composite weighting method
