Abstract: Evaluating performance of enterprises′ social responsibilities based on value orientation of stakeholders is helpful to motivating enterprises to transform their business model towards multiple-values orientation and improving quality of GDP output. This paper applies DEA method and takes enterprises′ value contribution to their stakeholders as output indexes and current and no current assets as the input indexes to evaluate performance of social responsibilities of listed companies in Fujian Province from 2013 to 2015. Empirical results show that comprehensive technical efficiencies of overall social responsibilities of listed companies in Fujian Province is fine and improves year by year; pure technical and scale efficiencies of companies are also superior, but the scale efficiencies contribute more to the comprehensive technical efficiencies. It indicates that enterprises will improve more performances of their social responsibilities in the future by establishing a more equitable distribution of benefits system than by improving their scale efficiencies.

Key words: stakeholder, social responsibility, data envelopment analysis, performance evaluation