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The Correlative Study between Corporate Social Responsibility and Economic Benefit

Author: GuanShuai
Tutor: ZuoXu
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Corporate social responsibility Coal enterprises Aggregativeindicators analysis Economic benefit Correlation analysis
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 78
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Abstract


Corporate social responsibility takes the interests of employees, creditors, communities, the environment and other stakeholders into account when enterprises pursue economic interests, which reflects and reveals the company’s social benefits and social values. It is not only an important factor in regulating the economic development and social progress, building a harmonious society, but also an important indicator of measuring the sustainable development of enterprises. With the implementation of the strategy of sustainable development and the advance of people’s awareness of social responsibility in our country, corporate social responsibility is increasingly concerned by the whole society in general. However, as special resource-based enterprises, coal enterprises exist serious problems, such as excessive mining, heavy pollution, high cost and poor labor safety. What’s more, coal enterprises also exist big conflict and contradiction with environment and society. So coal enterprises are regarded as weak zone in performing social responsibility. Especially in recent years, with the increase of coal enterprises productive task, it is making more and more influence on surrounding stakeholders.Against this background, this paper explains the significance of studying corporate social responsibility of coal enterprises in China from aspects of the economy, the environment, society and the security. Besides, this study introduces the research process of corporate social responsibility theory at home and abroad and current research focus. On the basis of these, the paper focuses on the analysis and discussion of the theory of corporate social responsibility, including the meaning, classification, the internationally popular corporate social responsibility theory of the framework guidelines, the social contract theory, the stakeholder theory and the sustainable development theory. Subsequently, the author further discusses the particularity of coal corporate social responsibility in China and builds comprehensive evaluation index system of social responsibility of coal enterprises, carrying out comprehensive quantitative assessment and evaluation on27sample companies, by using the prevailing theory of social responsibility in the international and Analytic Hierarchy Process combined with the specific characteristics of the production and operation of the coal industry. Then the author selects economic value added (EVA) which reflects the company’s net profit deducted the least benefit-cost of capital as indicator to measure the economic benefits of coal to obtain EVA score of sample during2009-2011year. Finally, this paper analyzes and compares between the scores of corporate social responsibility and its economic value added. Related conclusions are obtained by making the normality test, the preliminary correlation test, the modified correlation test, the nonlinear regression test, the curve fitting analysis on two sets of data with related models, and the life cycle analysis based on the Logistic curve. Conclusions include the specific relationship between the performance of social responsibility of listed companies in China’s mining industry and economic benefit, whether they have fulfilled the corresponding social responsibility consistent with their own economic capacity, and what causes this phenomenon.Although this paper still exists some problems in some respects, such as, selection of the evaluation index, the application of AHP method, the construction of models and the universality of analyzing problems, the author’s research still has certain practical meaning. Overall, listed companies of mining industry in China still have many problems. Especially when the economic efficiency of enterprises reaches certain scale, its improvement of the degree to fulfill social responsibility is significantly slower than the increase of the economic efficiency of enterprises. The author finds that the awareness of enterprises social responsibility has been enhancing. The environment, the security and other fields which were easily overlooked in the past have being paid more and more attention by managers. The fulfillment of social responsibility in China’s coal enterprises is being gradually improved each year. When coal enterprises are in the pursuit of their own economic interests, their own ability and the fulfillment of social responsibility have been combined in a certain extent. Now many coal enterprises have double-edged goals, which are the "economic benefits "and "social benefits "in the course of production and operation.

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