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In this paper,we set up a theoretical mode covering responsibility management and economic,social and environmental responsibilities on the basis of classic corporate social responsibility(CSR) theories such as the Triple Bottom Line and the Stakeholders Theory.Through a benchmarking analysis of the international CSR index,domestic proposal letters on fulf illing social responsibilities and the world top 500 enterprises’ CSR reports,we have established an industry-specific CSR index system.Using information from CSR reports,corporate annual reports and corporate official Web sites,we have made an evaluation of China’s Top 100 enterprises’ CSR management systems and their disclosure of CSR information.The evaluation results indicate that about two-thirds of the enterprises are behind in CSR management and insuff iciently disclose CSR information;CSR management lags significantly behind CSR practice;the corporate scale has a positive correlation with the CSR index;and industries’ CSR index performances vary significantly,with the grid and electric power industries leading the way and most other industries at the participation level.
In this paper, we set up a theoretical mode covering responsibility management and economic, social and environmental responsibilities on the basis of classic corporate social responsibility (CSR) theories such as the Triple Bottom Line and the Stakeholders Theory. Through a benchmarking analysis of the international CSR index, domestic proposal letters on fulfilling social responsibilities and the world top 500 enterprises’ CSR reports, we have established an industry-specific CSR index system. Use information from CSR reports, corporate annual reports and corporate official Web sites, we have made an evaluation of China’s Top 100 enterprises’ CSR management systems and their disclosure of CSR information. The evaluation results indicate that about two-thirds of the enterprises are behind in CSR management and insuff iciently disclose CSR information; CSR management lags significant behind CSR practice; the corporate scale has a positive correlation with the CSR index; and industries’ CSR ind ex performances vary significantly, with the grid and electric power industries leading the way and most other industries at the participation level