The Research On The Disclosure Of Social Responsibility Information Of Xishan Coal And Electricity Co.Ltd

In recent years,with the rapid development of China's socialist market economy,� at the same time,a series of social problems is appearing.For instance,the problem of wasting resources,environmental pollution,the damage to the interests of employees,substandard product quality and other problems occur frequently.Hence the issue of corporate social responsibility information disclosure has become increasingly compelling.Due to the large demand of natural resources,coal enterprises cause much environmental pollution.As a consequence,more and more attentions are paid to the coal enterprises' social responsibility.In this context,the case study of Xishan Coal and Electricity as a representative of the coal enterprises share great meaning for the social responsibility information disclosure issue in both theoretical and practical way.Firstly,the causes of social responsibility information disclosure,measurement methods,disclosure form and content of the existing researches about social responsibility were reviewed.Then the background of disclosure about China's coal corporate social responsibility accounting information was analyzed,and I put forward my own research ideas and research content.Then it introduces the basic three theories of corporate social responsibility-stakeholder theory,fiduciary responsibility theory and decision-making usef-ulness theory,and several kinds of reporting modes of corporate social responsibility.After that,the paper had a further discussion on the characteristics of China's coal Corporate Social Responsibility Report,using the method of the case studies and selecting Xishan Coal and Electricity's Social Responsibility Report from 2012 to 2016 as research samples to have a detailed analyzing.And noted the problems according to the Xishan Coal and Electricity Information Disclosure Social Responsibility Report:the comparability of the information disclosure is not enough and the disclosure is not sufficient.The causes of these problems are divided into macro and micro levels.The macro-level reasons are disclosure of the lack of normative and the lack of a strong third-party monitoring mechanism.At the same time,the micro-level reasons are the lack of a strong sense of disclosure and the lack of strong organizational support.In addition,at the macro level and micro level,the improvement measures are put forward to optimize the social responsibility report.The macro-level improvement measures include:(1)establishing a social responsibility reporting system with the characteristics of coal power industry;(2)establishing a third-party supervision mechanism for social responsibility information disclosure.And the micro-level improvement measures include:(1)strengthen the consciousness of social responsibility within the company;(2)improve the organizational structure;(3)enhance the comprehensive quality of accounting personnel;(4)taking into account the needs of stakeholders.Finally,in order to ensure the effective implementation of the improvement measures,this paper puts forward some suggestions on establishing external and internal guarantee mechanism.This study will help enhance the relevance of information disclosure about Xishan Coal and Electricity,and thus to improve CSR for the Xishan Coal and Electronics.Meanwhile,the conclusions of the research were able to play a better reference to other companies in the industry.