Research On The Index System Of Social Responsibility Accounting Information Disclosure Of Petroleum And Petrochemical Enterprises

In recent years,the disclosure of corporate social responsibility information has been paid more and more attention by the public.As one of the energy industries,the petroleum and petrochemical industry provide products and services related to the people’s basic necessities in many ways.In addition,the entire industry chain of oil and petrochemical industry has high pollution characteristics.As a result,oil and petrochemical enterprises disclosure social responsibility information can establish a good corporate image.Enhance the quality of its social responsibility information disclosure contribute to the long-term development of enterprises.This paper begins with an overview of corporate social responsibility from the domestic and international research status.Then this paper analyzes the relevant theories from the perspective of stakeholder theory and sustainable development theory and the existing guidelines and standards of comparative authority at home and abroad,and reviews the content of social responsibility information disclosure.Then the paper screened 40 oil and petrochemical enterprises listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange as research samples.This paper studies and analyzes the information disclosure of corporate social responsibility information of petroleum and petrochemical enterprises,and determines the current situation and summarizes the existing problems and causes the problems according to the analysis results,and puts forward the necessity of constructing the index system.In the fourth part,the overall design of the index system is carried out,and the principles and basis of the construction of the system are clarified from the characteristics of oil enterprises,and the content of the index system is defined.The fifth part establishes a rating system from six aspects(economic responsibility,environmental responsibility,responsibility for employees,to the community responsibility,the responsibility,the responsibility to the government for consumers)and assigns values to the indices using the analytic hierarchy process.Finally,some suggestions are put forward for the oil and petrochemical enterprises to implement the system.Paper aiming at the particularity of petroleum and petrochemical enterprises,established a set of quantitative index system,hope for the development of the petroleum and petrochemical enterprise social responsibility information disclosure.