The Problems And Its Conferences Of Corporate Social Responsibility Information Disclosure Of Coal Group Company State-Owned In China

With the rapid development of science and technology, human society has been obtained great achievements. However, it also brings about many negative impacts for our living environment. Such as the excessive consumption of natural resources, increasingly serious of environmental pollution, etc.. These negative effects make more and more public begin to pay close attention to disclosure of Corporate Social Responsibility Report. Coal industry catches broad attention due to its pillar industry in our country. At the same time, the central enterprise as the mainstay of the China’s economy, and it plays a decisive role in national economy. Therefore, researching the information disclosure of corporate social responsibility report of the central enterprises of coal group company in our country has important significance.In the face of today’s increasingly complex economic environment at home and abroad, strengthen the research of social responsibility information disclosure in our country was very urgent obviously. All kinds of social responsibility of crisis events happened frequently in recent years, such as:sanlu milk powder incident, cnooc bohai gulf oil spill, Sinopec oil pipeline explosion accident, and so on, it also put forward the disclosure of corporate social responsibility report with higher requirements objectively. While compared with our country, the research of social responsibility information disclosure in western developed countries is more mature, so the experience deserves our country’s reference.Based on the above background, the article confirms the social responsibility information disclosure of the central enterprises of coal group company in our country as the object of study. Through the comparison of the information disclosure between the central enterprises of coal group company in our country and the coal enterprise in America, find the problems of the information disclosure between the central enterprises of coal group company in our country. And combined with the advanced experience of the social responsibility information disclosure of the Coal enterprise in America, put forward the specific perfecting suggestion. According to the thought, firstly, the article analyzes the basic theory of corporate social responsibility and its information disclosure. Corporate social responsibility is defined as the enterprise act as a member of society, not only should strive to create profits for itself in the process of production and operation, seeking to maximize shareholder value, further,it should notice to be responsible for the rights and interests of all the stakeholders, it refers to the group or individuals who may be affected by the decisions and actions taken by the enterprise. At the same time, combining with the characteristics of the coal industry, the contents of corporate social responsibility information disclosure is intended to be economic responsibility, technological innovation responsibility, production safety responsibility, energy conservation and environment protection responsibility and stakeholder responsibility. Furthermore, introducing various ways of social responsibility information disclosure, and its relevant theoretical basis.Secondly, the article set forth the current situation of the information disclosure between the information disclosure of corporate social responsibility of the central enterprises of coal group company in our country, find it exists the following problems. Namely, social responsibility report lack of quantitative information disclosure, the disclosure content of social responsibility report is not comprehensive, the form of social responsibility report is irregular, the quality of social responsibility report disclosure is low, the quantitative proportion of the coal group company of corporate social responsibility report disclosure is low. At the same time, in allusion to the problems mentioned above, analyses the causes of the problem.Again, because the research of the information disclosure of corporate social responsibility of the central enterprises of coal group company in our country is still in the initial stage, it needs to use the experience of other countries for reference. So, the article analyzed the disclosure current situation of social responsibility report of the coal enterprise in, on the basis of understanding the general situation of the coal corporate social responsibility information disclosure, summed up the advanced experience of social responsibility information disclosure of coal enterprises in America, namely, the disclosure content of social responsibility report is comprehensive, Social responsibility reports readably, build perfect social responsibility information disclosure system, attach importance to the third party verification of the social responsibility report.Finally, the article aimed at the problems of the information disclosure of corporate social responsibility report of the central enterprises of coal group company in our country, put forward the advice to perfect the information disclosure of corporate social responsibility report of the central enterprises of coal group company in our country. Namely:firstly, improve professional quality of enterprise related personnel, including strengthen education of staff professional knowledge training, and strengthen the professional education of the social responsibility audit personnel. Secondly, perfect the information disclosure system of social responsibility, including that establish the mechanism of independent report on corporate social responsibility information, join the traditional accounting statements with the mechanism of social responsibility disclosure, punish the listed company without corporate social information disclosure strictly, set up the accounting subjects related social responsibility. Thirdly, establish and perfect the enterprise internal social responsibility management system, including the social responsibility consciousness into the process of enterprise operation, strengthen internal audit evaluation system of corporate social responsibility, strengthen the construction of enterprise culture integrity, establish and improve the corporate governance structure to improve the social responsibility information disclosure environment. Fourthly, carry out the audit system of social responsibility report of the coal enterprise effectively, including that establish and perfect the auditing principle and standard of social responsibility, set out accurate and fair audit procedures. Fifthly, promote the enterprises to fulfill social responsibility with multiple power, including that consumers safeguard their legal interest actively, the government departments strengthen law enforcement supervision, industry association formulates relevant restraint mechanism of the social responsibility, social responsibility report users reflect service condition of the social responsibility to enterprises actively...