This study proposes a novel CSR evaluation framework integrating Socialist Core Values (SCVs) with Carroll’s CSR Pyramid for Internet Enterprises. Leveraging Large Language Models (LLMs), we developed a fuzzy comprehensive evaluation (FCE) system with 12 SCV-based indicators. Empirical analysis of four e-commerce platforms (2021–2023) revealed: 1) Significant performance variations in “justice” and “harmony”; 2) LLMs reduced expert scoring time by 68% while maintaining 92% consistency. The framework bridges Western CSR models with Chinese characteristics, providing actionable governance insights.

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Integrating Socialist Core Values with Carroll’s CSR Pyramid: An LLM-Empowered Evaluation Framework for Internet Enterprises

  • Zhengqi Pan,
  • Leina Zheng,
  • Tiejun Pan,
  • Yongtuo Wang

摘要

This study proposes a novel CSR evaluation framework integrating Socialist Core Values (SCVs) with Carroll’s CSR Pyramid for Internet Enterprises. Leveraging Large Language Models (LLMs), we developed a fuzzy comprehensive evaluation (FCE) system with 12 SCV-based indicators. Empirical analysis of four e-commerce platforms (2021–2023) revealed: 1) Significant performance variations in “justice” and “harmony”; 2) LLMs reduced expert scoring time by 68% while maintaining 92% consistency. The framework bridges Western CSR models with Chinese characteristics, providing actionable governance insights.