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本文结合我国有色金属企业的特殊性,以利益相关者理论和资源依赖理论为基础,对其社会责任对象进行“3+8”的分类,以强调其层次性和优先性。根据该分类,通过聚焦法筛选出23个客观评价指标,并结合社会责任的模糊特性,以ANP、熵值法和FCM建立起改进的模糊综合评价法对从沪深股市中挑选出的53个样本进行综合得分测度。实证分析结果表明:有色金属企业社会责任履行度总体处于初级阶段,即其缺乏社会责任意识,及各利益相关主体未采取有效的措施,以要求对应风险对价;关键层履行状况显著劣于重要层和一般层,且前者得分更为集中,即其对自身社会责任的层次性和优先性并未形成足够的认识。
Based on the particularity of nonferrous metals enterprises in our country and based on stakeholder theory and resource dependence theory, this paper classifies its social responsibility objects into “3 + 8 ” to emphasize its hierarchy and priority. According to the classification, 23 objective evaluation indexes were screened out by focusing method. Combined with the fuzzy characteristics of social responsibility, an improved fuzzy comprehensive evaluation method based on ANP, entropy method and FCM was used to analyze 53 sub-indexes The sample carries out comprehensive score measure. The results of empirical analysis show that the fulfillment of social responsibility of non-ferrous metal enterprises is in an initial stage, that is, it lacks of awareness of social responsibility, and the stakeholders do not take effective measures to demand corresponding risk consideration. And the general level, and the former score more concentrated, that is, its level of social responsibility and its priority did not form a sufficient understanding.