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Table 7 Calculation of CSR and stakeholder-oriented responsibility

From: The influence of political connection on corporate social responsibility——evidence from Listed private companies in China

Item

Formula

 Stockholder

Dividend Paid in Cash/ Prime Operating Revenue

 Creditor

Interest Expense/ Prime Operating Revenue

 Employee

Cash Paid to Employee and for Employee / Prime Operating Revenue

 Customer

R & D/ Prime Operating Revenue

 Supplier

Cash Paid for Goods Purchased and Labor Services Received/ Prime Operating Revenue

 Government

(Tax Payments—Tax Returns)/ Prime Operating Revenue

 Community

(Donation + Sponsorship Fee)/ Prime Operating Revenue

 Negative Contribution Rate

- (Amercent Outlay + Compensation Expenses + Overdue Fine)/ Prime Operating Revenue

 CSR Performance

\( CSR={\displaystyle \sum_{n=1}^8}\left(CS{R}_i*{W}_i\right) \)

(Wi is the recognition level of stakeholders in different life-cycles.)