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Discussion On Social Responsibility Information Disclosure Of Southern Power Grid

Posted on:2020-08-13Degree:MasterType:Thesis
Country:ChinaCandidate:A Y ZhongFull Text:PDF
GTID:2392330602454140Subject:Accounting
Abstract/Summary:PDF Full Text Request
In order to pursue long-term and sustainable economic development,China adheres to the "The Belt and Road",adheres to socialism with Chinese characteristics,adheres to ecological civilization,and has entered a new stage of development in the "New Period" from the development stage of the "New Era." As an important part of economic development,enterprises should take on social responsibilities such as maintaining social stability and protecting the natural environment while seeking their own interests to grow.At present,incidents such as false publicity of milk powder products,unqualified production of auto parts,etc.have made the society aware of environmental pollution problems caused by the production of enterprises,safety accidents caused by corporate negligence,and various quality issues and integrity issues that make the economy economical.Development has had a negative impact,and it has also endangered the image of the country and the basic interests of the people.With the increase of the state’s norms and requirements for corporate social responsibility,the number of social responsibility reports disclosed in 2006 was only 32,and 2097 in 2018.Among them,the major members disclosed were large state-owned enterprises.Compared with non-state-owned enterprises,especially small and medium-sized enterprises,state-owned enterprises have sufficient funds and large scales,and their public resources and economic benefits are more advantageous.Therefore,whether large-scale state-owned enterprises perform social responsibility As a result,the impact on society is significant.Among the many large state-owned enterprises,the CSR report disclosed by China Southern Power Grid has received the highest rating for eight consecutive years.As a backbone central enterprise,there are still some problems in the disclosure of social responsibility information of China Southern Power Grid.It should be further analyzed to provide reference and reference for other power companies or central enterprises.This article selects China Southern Power Grid as the research subject to analyze the main content and relevant system of social responsibility information disclosure.The thesis combines theoretical analysis with case studies.The full text is divided into six chapters,which mainly analyze and summarize the components and key contents of CSR information disclosure of China Southern Power Grid.First of all,this article sets the stage for the dissertation in Chapter 1,by explaining the topic selection background,research significance,research methods,etc.,and by reviewing andanalyzing the literature at home and abroad to provide basic research ideas for the dissertation.In the second chapter,this article is mainly a theoretical foundation,defining the concept of corporate social responsibility and the mode of social responsibility information disclosure.Secondly,based on the thesis and the theoretical foundation,this article explains the current situation of social responsibility disclosure of China’s electric power companies from a macro perspective,and proposes an evaluation system of social responsibility and information disclosure for enterprises in the power industry.In addition,Chapters 4 and 5 start from the main body of the case,China Southern Power Grid,analyze its current situation,find out its problems,and find out the reasons for the problems.Finally,through the analysis of related reasons,put forward targeted and feasible suggestions.In this paper,through analysis and research on the social responsibility report of China Southern Power Grid,it is known that relevant indicators of environmental pollution and ecological damage in China Southern Power Grid have not been disclosed,the expression of the data and the description of the text are poorly understandable,and the account setting of corporate accounting for social responsibility is defective.Information disclosure may be affected by other factors,and the authenticity of the results of the disclosure may be questioned,mainly due to the lack of autonomy in corporate social responsibility reporting,the incompleteness of laws and regulations related to social responsibility and the lack of operation,and the rules and regulations for information disclosure.Incompleteness,lack of corresponding evaluation standards,and lack of supervision by independent agencies.In order to further improve the disclosure of corporate social responsibility,the proposals proposed in the paper are carried out from the two dimensions of the corporate body and the government.The main content is to describe qualitatively and quantitatively,disclose negative information,and decompose the goals and tasks of energy conservation and emission reduction.To improve the execution of the plan,establish an independent third-party inspection,ensure the reliability of information disclosure,compile management systems and technical standards,social responsibility goals should be based on long-term,and the method of information disclosure should be unique and integrated in accordance with its own actual situation.In addition to improving the social responsibility information disclosure of China Southern Power Grid,the paper analyzes and elaborates the academic content of social responsibility information disclosure and provides some value for research.
Keywords/Search Tags:Power Industry, China Southern Power Grid, corporate social responsibility, information disclosure
PDF Full Text Request
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