Discussion on the Issues Related to the Evaluation of Corporate Social Responsibility

In the process that international society advocates low-carbon economy and in the movement of social responsibility, both theory field and practical field need to explore new thought as well as new model about how to evaluate enterprise’s social responsibility. Especially, in the practice of building harmony society of China, enterprise as basic organization and micro entity, should undertake social responsibility. This paper firstly defines the meaning of enterprise’s social responsibility, and then joining it with the practical condition of Chinese enterprise, from the angle of stake-holders including employee, stockholder, consumer, supplier, community, government and environment resource to build the evaluation index system of enterprise’s social responsibility, in order to offer a criterion and guideline for evaluating its performance.