Research On Social Responsibility Accounting Information Disclosure Of P Coal Enterprise

According to statistics,China's coal production is the first in the world,and coal consumption is also the first in the world.As a pillar industry of the country,coal enterprises provide the energy support needed for economic growth.However,ecological damage,environmental problems,unqualified product quality,and coal mine accidents are emerging in an endless stream,which also reflects that coal enterprises are not able to give good consideration to stakeholders while pursuing profits.This makes the stakeholders think that the coal enterprises have not taken social responsibility effectively.Stakeholders hope to understand the performance of social responsibility of coal enterprises through social responsibility accounting information,so as to urge them to actively fulfill their social responsibility.However,the actual situation is that the quality of information disclosed by most coal enterprises is poor and has no actual utility,which indicates that they have problems in the disclosure of social responsibility accounting information.P Coal Company,as one of the 15 coal enterprises whose business income exceeded 100 billion yuan in 2017,has the common problems in the coal industry.Therefore,taking P Coal Company as an example,it is necessary to find out the problems existing in the disclosure of social responsibility accounting information,analyze the reasons and solve the problems.There are few studies focusing on coal enterprises,and most of them focus on the current situation and problems of the whole industry,not on a single enterprise.This paper takes P Coal Company as an example,and the case studies on the above problems are prominent and representative.The author first introduces the current research on the disclosure of social responsibility accounting information at home and abroad,and then introduces the relevant concepts and theories.Secondly,it describes the disclosure of the coal industry.Then,by comparing the social responsibility accounting information disclosed by P Coal Company from 2013 to 2017,it draws the conclusion that there are some problems in the disclosure of P Coal Company,such as single reference standard,poor information comparability,less quantitative information,little negative information display and no third-party examination.These problems are mainly caused by the company's lack of disclosure awareness,complete disclosure organization,high cost,insufficient supervision,and imperfect laws,regulations and rules.Finally,combined with the above problems,suggestions are put forward from both internal and external levels:enhancing disclosure awareness,establishing disclosure organization system and improving evaluation indicators;and establishing social responsibility reporting normative system and third-party auditing system suitable for the coal industry at the external level.This paper hopes to provide reference for other enterprises in the industry,and expedite the construction of a unified system of social responsibility accounting information disclosure in China's coal industry,which will help coal enterprises to actively fulfill their social responsibility and protect stakeholders.