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. 2021 Oct 20;12:717491. doi: 10.3389/fpsyg.2021.717491

Table 1.

Hexun (HX) index system (http://www.hexun.com).

HX level-1 sub-indicators HX level-2 sub-indicators HX level-3 sub-indicators
Internal CSR HXSH (30%) Earnings (10%) Return on equity (2%)
Return on total assets (2%)
Profit margin of main business (2%)
Rate of return on cost (1%)
Earnings per share (2%)
Undistributed profit per share (1%)
Solvency (3%) Quick ratio (0.5%)
Current ratio (0.5%)
Cash ratio (0.5%)
Equity ratio (0.5%)
Asset-liability ratio (1%)
Returns to shareholder (8%) Ratio of dividends to equity (2%)
Dividend pay-out ratio (3%)
Ratio of dividends to distributable profits (3%)
Credit approval (5%) Number of penalties imposed by the exchange on the company and relevant responsible persons (5%)
Innovation (4%) Product development expenditure (1%)
Technological innovation concept (1%)
Number of technological innovation projects (2%)
HXST (15% in common industries, 10% in consumption industries) Performance (5%)/(4%) Per capita income of employees (4%)/(3%)
Employee training (1%)/(1%)
Safety (5%)/(3%) Safety inspection (2%)/(1%)
Safety training (3%)/(2%)
Caring for employees (5%)/(3%) Employee caring consciousness (1%)/(1%)
List of members of caring for employees (2%)/(1%)
Consolation money for employees (2%)/(1%)
HXC (15% in common industries, 20% in consumption industries) Product quality (7%)/(9%) Quality management awareness (3%)/(5%)
Certificate of quality management system (4%)/(4%)
After-sales service (3%)/(9%) Customer satisfaction survey (3%)/(4%)
Integrity (5%)/(7%) Fair competition among suppliers (3%)/(4%)
Anti-bribery training (2%)/(3%)
External CSR HXE (20% in common industries, 30% in manufacturing industries, 10% in service industries) Environmental management (20%)/(30%)/(10%) Environmental protection consciousness (2%)/(4%)/(2%)
Environmental management system certification (3%)/(5%)/(2%)
Investment in environmental protection (5%) /(7%)/(2%)
Number of pollutant discharge types (5%)/(7%)/(2%)
Number of energy-saving measure types (5%)/(7%)/(2%)
HXS (20% in common industries, 10% in the manufacturing industries, 30% in service industries,) Contribution value (20%)/(10%)/(30%) Ratio of income tax to total profits (10%)/(5%)/(15%)
Public donation amount (10%)/(5%)/(15%)