Study On Evaluation Index System Of Social Responsibility Auditing Of Energy Enterprises

With the rapid economic and social growth, a series of social problems such as environmental pollution, resource scarcity and repeated infringement on consumer rights and interests emerge in succession, severely impeding the pace of harmonious society construction in China. In the course of production and operation, while maximizing economic benefits, enterprises should fulfill corresponding social responsibilities, which inevitably results in the weakening and shortage of enterprise’s awareness to fulfill social responsibilities. In order to intensify the supervision over enterprises’fulfillment of social responsibilities, corporate social responsibility auditing emerged as the times required. Since it was introduced into China in the mid and late 1980s, the corporate social responsibility auditing has admittedly become a powerful "weapon" to solve the problem of social responsibility. However, as a new auditing form, corporate social responsibility auditing was studied late at home and abroad. The fuzziness of auditing definition, the uncertainty of auditing subject, the diversification of audited content and the absent maneuverability of auditing procedure lead to a slow development of its theory. Since corporate social responsibility auditing is mostly evaluated qualitatively, it causes the result of evaluation to be not systematic and objective enough, thus, to a certain extent, restricting the development of corporate social responsibility auditing practice. With economic and social development, it is extremely pressing for enterprises to carry out corporate social responsibility auditing, so it is of great necessity for them to establish a scientific, reasonable, systematic and effective theoretical framework and evaluation index system of social responsibility auditing. Only with theoretical support and standard can the development of social responsibility auditing work have rules to follow, can enterprises’ awareness of social responsibility fulfillment be built and strengthened, and can enterprises’behavior of social responsibility fulfillment be standardized and supervised. The traditional industrialization road is featured by "treatment after pollution". Energy enterprises hold a decisive position in the industrialization course of China, but they are very likely to cause pollution, i.e. this industry has multifarious production technology proposals and technological processes, and it generates "three wastes" of diversified components and large amount in the course of production. As environmental regulations are increasingly completed and the social public’s environmental awareness is gradually enhanced, energy enterprises are faced with more and more environmental problems. Energy enterprises fulfill social responsibilities in order to control costs and boost competitiveness. Therefore, it is of great necessity for energy enterprises to better fulfill their social responsibilities and implement social responsibility auditing while striving for economic benefits. Taking energy enterprise as research object, this paper explores and studies the evaluation index system of social responsibility auditing, in the hope of improving the theoretical study of social responsibility auditing and contributing to the practical application of corporate social responsibility auditing in the field of energy enterprises.First, this paper gives an introduction to the research background, significance, methodology, approaches and content frame, innovations. According to the summarization of the research status at home and abroad, it analyzes Chinese enterprises’direction of theoretical research on social responsibility auditing. Second, relevant concepts of social responsibility and basic theories of social responsibility auditing research are presented. Basing on existing studies and combining energy enterprises’characteristics, this paper determines Chinese energy enterprises’ framework of social responsibility auditing system. Third, quantitative evaluation and qualitative evaluation are combined, stakeholders’management theories are applied and analytic hierarchy process is used to design a corporate social responsibility auditing evaluation index system for energy enterprises inclusive of 20 quantitative evaluation indexes and 3 qualitative evaluation indexes. The system is established for responsibilities in six aspects-staff, business partner, customer, government, community and environment. Finally, this paper applies the designed corporate social responsibility auditing evaluation index system for energy enterprises to a specific energy enterprise for application analysis, reaching conclusions and deficiencies of this research.