Evaluation of Corporate Social Responsibility Based on Extension Theory

摘要

Evaluation of corporate social responsibility is an important prerequisite for partner selection, harmonious relationship building and sustainable development. In order to make objective evaluation of corporate social responsibility, extension theory is used for the first time to evaluate corporate social responsibility in this paper. Based on the previous study, we build a matter-element model for corporate social responsibility, and make a quantitative analysis in all dimensions of responsibility level by calculating the comprehensive dependent degree combined with case studies. The result shows that extension evaluation of corporate social responsibility can reveal different levels of corporate social responsibility as well as the tendency of responsibility transform, which is conducive to dynamically adjustment of the management strategies and continuous improvement of the enterprises' competitiveness.