The Study On The Question Of China Coal Enterprises Social Responsibility Information Disclosure

In recent years, with economic and social development, especially the continuous rise of coalprices, coal enterprises have made great progress, but meanwhile in the constant increasing ofproduction, its social responsibilities have become increasingly acutely. Consequently, in this case,the coal companies' social responsibilities disclosure becomes particularly important not only forthe enterprise itself, but also for the stakeholders of it, which is precisely weak link of China'stheoretical areas and business circles as well. Therefore, a research of strengthening the study ofcoal corporate social responsibilities disclosure is urgent.On the other hand, in western countries, because of relative mature economic and socialdevelopment, the study of social responsibilities disclosure is also early. After a period time ofdevelopment, its theory and practice are far more advanced than China. This paper is to analyze andcompare domestic and foreign coal corporate social responsibility disclosure in current situation tofind out shortages, to learn advanced experience in the west, and then to put forward the proposal toimprove China's coal corporate social responsibility disclosure.