The Measurement and Analysis on Credit Risk of Corporate Social Responsibility
Mingyu Shao
Abstract
Corporate social responsibility (CSR) credit risk means the corporations cannot assume social responsibility in
accordance with regulations and contracts so as to damage the interest of stakeholders, which will bring
uncertainty of adverse impact on the sustainable development of enterprises . Credit risk of CSR form the threat
which can not be ignored to the interests of stakeholders resulting. There is a growing emphasis on corporate
social responsibility credit problems. This paper combining academic research results and according to the
stakeholder theory, analyzes how to measure the credit risk of CSR. Compared to various credit-risk measurement
methods, I ultimately select Logic model as a measurement model of credit risk of CSR. Log it model is
established on the basis of selecting the appropriate financial indicators and undertaking factor analysis on the
indicators. I finally find that the model is effective to measure the credit risk of CSR.
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