Research On Social Responsibility Information Disclosure Of Coal Enterprises

The Chinese economy experiences frequent transformations in recent years. The goal of reaching sustainable and stable development economically and socially has being proactively pursuit by people with the background of serious energy crisis and environmental pressure, thereafter the ideal of enterprise’s social responsibility has been deeply rooted in people’s mind. What kind of attitudes should the enterprise take while considering as the subject of social responsibility with the reality which has being noticed by the whole society more and more today? What is the result as the enterprises perform the social responsibility? This dissertation analyses such issue from the perspective of information disclosure of the enterprise’s social responsibility with this question. Because from which could we understand the specific conditions of the social responsibilities undertaken by the enterprises from the information which has been disclosed by concerning enterprises as well as which could reflect the attitudes of related enterprises when they perform their social responsibility.It is better to choose somewhat specific industry rather than the whole industry to generalize and expound the social responsibility of enterprises in view of the various kinds of characteristics of different industries and enterprises while undertaking social responsibilities. This dissertation chooses the coal enterprises which were suspected due to the environmental and secure questions as the research object based upon such consideration, the key of which lays upon the disclosure issue of social responsibility of coal enterprises.The dissertation shows the research focus upon several issues as follows:firstly, who is the users of social responsibility information of coal enterprises? Secondly, what types of social responsibility information that the coal enterprises shall provide towards the users? Thirdly, what is the status quo concerning the information disclosure of social responsibility of the coal enterprises in China? What are the existing problems? How to resolve?This dissertation firstly select the theory of stakeholders as the theoretical basis of the research, from which defines the stakeholders of coal enterprises in view of their characteristics and starts from which in accordance with the specific demands of the social responsibility information, ascertains the main contents of the social responsibility information which shall be disclosed in coal industry, and based upon which constructs the disclosure standard assessment index system of coal enterprises social responsibility; secondly, the dissertation evaluates objectively towards the social responsibility disclosure standard of these listed companies in coal industry utilizing the method of content analysis and index as well as summarizes and analyzes the problems emerged in those social responsibility information disclosures; eventually, the author puts forward some relevant policy suggestions with the expectation of improving and enriching the social responsibility information disclosure system of the coal enterprises in China.This dissertation draws the following conclusions:The coal enterprise social responsibility information disclosure level is not high and the serious polarization, disclosure on shareholders, the natural environment, community and staff information more fully, relatively ignoring demands for information disclosure of the government, suppliers, consumers and creditors stakeholder; In addition to the overall level is not high, this dissertation finds that the coal enterprise social responsibility information disclosure has disclosed form are not unified, not standardized, quantitative information is insufficient, lack of third party auditing supervision and etc; Combined with the coal industry characteristics, this dissertation argues that should be from the macro and micro aspects to perfect China’s coal enterprises social responsibility information disclosure system, including strengthening policy guiding, perfect external supervision, to establish a team with industry characteristics of corporate social responsibility report standards and evaluation system, establish a social responsibility audit system, promote the enterprise internal social responsibility consciousness, and establish mutual containment of stakeholder governance mode, establish a social responsibility information database, optimize accounting personnel knowledge structure, etc.