Coal Enterprise Social Responsibility Performance Evaluation Research

Because of the trend of social development and the change of businessenvironment, undertaking Corporate Social Responsibility (CSR) has become aconsistency requirement for enterprises from all walks of life. As resources companies,coal enterprises not only have to bear the general social responsibility, but also haveto bear the particular social responsibility of the coal industry, such as productionsafety, conserve resources, protect the environment, and so on. The performanceevaluation and the quantify of the performance level of coal enterprises CSR canenhance the sense of social responsibility of coal enterprises and effectively guidecoal enterprises to improve their production activities according to the evaluationresults, which can promote the comprehensive and coordinated development of theeconomy, the society and the environment.This paper discusses the current situation of Chinese coal enterprises CSRpractices and introduces the domestic and international study course of performanceevaluation on CSR. Take the characteristics of Chinese coal enterprises into account,this paper redefines the composition of coal enterprises stakeholders and the CSRcontents that coal enterprises should bear. On this basis, this paper designs themulti-level and multi-target performance evaluation system of coal enterprises CSR,which consists of three categories, eight subsystems and many subordinate indicators.The evaluation system divides coal enterprises stakeholders into three types:individual stakeholders, social stakeholders and the natural environment stakeholders.The classification makes the level of the evaluation indexes system clearer andimproves the operability of coal enterprises CSR performance evaluation.As to performance evaluation methods, this paper constructs grey relevanceanalysis evaluation model based on entropy weight. This paper obtains the optimalvalues of evaluation indexes within the coal industry, then it applies gray relevanceanalysis and step-by-step calculates the correlation coefficient between the indexesvalues of the evaluated enterprise and the optimal indexes values. Combined with theentropy weights of indexes, this paper finally comes to the comprehensive evaluationresult of the evaluated enterprise CSR performance. From the result, the evaluatedcoal enterprise can identify the gaps and shortcomings between its CSR performancelevel and the current optimal level, thus the enterprise can purposefully improve andperfect its CSR practice.