Social Responsibilities and Evaluation Indicators of Listed Companies in the Perspective of Interest Groups

Abstract

With advocating scientific outlook on development and building a harmonious society, China has paid more and more attention to corporate social responsibilities, which mean that companies should fulfill their duties for the interest groups, such as shareholders, employees, consumers, suppliers, communities and governments. As China’s major economic entities, listed companies are supposed to be the pioneers who undertake on social responsibilities. From the standpoints of interest groups, it is necessary to define and determine the social responsibilities of listed companies, build an evaluation indicator system for their responsibilities, turn their responsibilities from the invisible into the visible and explore evaluation modes as well as scientific methods to evaluate their performance, so as to guide them to perform their social responsibilities properly.