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Social Responsibility Performance Evaluation On Coal Corporations

Posted on:2015-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2309330422487245Subject:Accounting
Abstract/Summary:PDF Full Text Request
The production and consumption of coal in our country is great and the coalresources have an important position in the development of our country’s economy.However, the coal resources are non-renewable, irrefragable and flammable, whichlead to a greater risk of environmental and safety in the operation in coal enterprises.In recent years, due to the frequent accidents in the coal corporation, theimplementation of the corporate social responsibility is particularly important.Therefore, setting up an evaluation system of social responsibility in coal enterprisesis imperative.Based on this background, this paper builds a set of performance evaluationsystem of coal enterprise social responsibility. And it is advantage for the coalenterprises of improving the level of social responsibility performance and performingthe social responsibility better. This will comply with the establishment of acomprehensive, balanced and sustainable development and the requirement ofbuilding a harmonious socialist society.Based on the summarizing of the domestic and foreign present research, therelevant theoretical research, the coal industry’s particularity and the variousinfluencing factors, this paper constructs the social responsibility performanceevaluation index system in our country. This system includes security responsibility,sustainable development responsibility, environmental responsibility and legalresponsibility. Among them, the security responsibility is divided into product safetyand security, sustainable development responsibility can be divided into technicalinnovation and community development, environmental responsibility is divided intoenvironmental protection and energy utilization, plus legal responsibility, this called7secondary evaluation dimensions which subdivided into32indicatorsAccording to the constructed index framework, this article selects18enterprisesand32indexes to evaluate.This paper use grey correlation model to calculate grey correlation degree andthen utilize grey correlation degree to determine the weight to calculate thecomprehensive social responsibility score of each corporate. Among18companies,the performance of Jizhong energy is best, but Shanghai energy is worst. Then,according to the grey correlation degree, this article concluded that the importantindex of influences society responsibility in coal enterprise. The top six indicators arethe comprehensive utilization of coal gangue, the social contribution rate, the recovery rate, the number of pollution discharge, the number of save energy and the rate ofmining subsidence compensation payment. therefore, improve coal ganguecomprehensive utilization rate is particularly important to improve socialresponsibility performance.This paper summarizes research results and gives some suggestions from theaspects of government and enterprises. This summarizes and suggestions can help thecoal enterprise adjust the focus of attention.
Keywords/Search Tags:coal corporation, social responsibility, performance evaluation, greycorrelation analysis
PDF Full Text Request
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