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Research On Social Responsibility Of The Coal Company

Posted on:2013-10-16Degree:MasterType:Thesis
Country:ChinaCandidate:X ZhangFull Text:PDF
GTID:2249330377454367Subject:Accounting
Abstract/Summary:PDF Full Text Request
BACKGROUNDThe theory of corporate social responsibility originated from western developed country in the early19Century, and it was brought into our country since the last19Century. In recent years,publics have paid more attention into the enterprise social responsibility.Coal resource is the most important energy sources of our country, it has made contributions to the social and economic development. However, in recent years, it resulted in a series of problems, such as the devastating effects on the environment, the predatory exploitation of the non-renewable coal resources, and frequent security accidents, that attract the attention of public into the performance of coal enterprise social responsibility. People insist that coal enterprises should not only pursue the economic benefit, but also assume the social responsibility of safe production, environmental protection, resource conservation.MAIN CONTENT AND VIEWThe main content of the thesis contains following parts:Chapter one is introduction, which tells four issues. The first issue tells the background and significance of the paper. The second one tells the technical line. The third one tells the research methodology. The last issue tells the contribution and shortcomings of the article. The main purpose of this chapter is to enable the reader to the thesis writing background and the overall framework.Chapter two is the analysis of corporate social responsibility theory. Firstly, introduce the definition, core content and development of the corporate social responsibility theory and stakeholder theory. And then, divide the specific content of the general corporate social responsibility from the angle of stakeholders.Chapter three is the definition of coal enterprises social responsibility. Firstly, revel the existing problem in production and management of the coal enterprise. Secondly, base on the existing problem of coal enterprises, put forward the specific content of the coal enterprises social responsibility. Including:general and focus content. This chapter argues that the special natural of the coal enterprise in production and management result difference between the general enterprise and the coal enterprise in corporate social responsibility.Chapter four is to establish the coal enterprise social responsibility index. Firstly, in the angle of financial report, use the content analysis method to construct the overall index of the social responsibility. And then, base on the characteristics and the outstanding problems of the coal enterprise, build focus index of the social responsibility.Chapter five is to do the empirical research on the performance of coal enterprise social responsibility, with China ’Shenhua’ as an example.Chapter six tells the conclusions and defect of this article. The study conclusion argues that the characteristics of the coal enterprise decide the particularity of the coal enterprise social responsibility. So build the indicators of the coal enterprise social responsibility performance should consider its particularity. But the method in stabling index still has defect.CONTRIBUTIONSThe main contribution of this paper is in the following aspects. Firstly, base on the features of coal enterprises, hierarchical build the specific indicators of coal enterprise social responsibility performance, so that the performance of coal enterprises social responsibility can be compared with. Secondly, rebuild the modified of the stakeholders’ rights, weight on environment and employee ration. The modified weight is more reasonable.This research defects contains following parts:the method in stabling index of coal enterprise social responsibility index is not strict and the judgment standard is not enough reasonable.
Keywords/Search Tags:Social responsibility, Coal enterprise, Index build
PDF Full Text Request
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