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Research On Corporate Social Responsibility Information Disclosure In Mining Industry For JiZhong Energy Company

Posted on:2021-12-09Degree:MasterType:Thesis
Country:ChinaCandidate:P X YinFull Text:PDF
GTID:2481306110958499Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
The 19 th National Congress of the Communist Party of China put forward that the construction of ecological civilization is the sustainable development of the Chinese nation one thousand years shows that the government attaches great importance to the social responsibility of the enterprise situation at present,our country related norms of corporate social responsibility information disclosure policies lack of mandatory,basically rely on the voluntary disclosure of the enterprise.Enterprises in the information disclosure will generally seek to avoid harm,as far as possible not to disclose the information will have a negative impact on the enterprise.As a national basic industry and highly polluting industry,the mining industry should shoulder its social responsibility while pursuing economic benefits.CSR report can reflect the performance of enterprises.Therefore,CSR performance can be obtained by evaluating the level of CSR information disclosure in the mining industry.First of all,This paper takes the social responsibility information data of 78 mining enterprises from 2013 to 2018 as a sample,selects a total of 30 indicators of social responsibility information and financial information,and the entropy weight method is used to determine the index weight,which constitutes a special evaluation system of social responsibility information disclosure in the mining industry.Secondly,in order to evaluate the level of social responsibility information disclosure of Ji Zhong Energy Company,the Ji Zhong Energy Company are applied to the evaluation system,and the evaluation level of the enterprises is obtained by vertical and horizontal comparison.Longitudinal analysis can be obtained in the industry over the years evaluation level changes;The horizontal analysis with Sinopec,who is an outstanding enterprise in the industry,is carried out to obtain the level of the enterprise in each stakeholder module.In the process of analysis,the paper points out the problems and causes of the problems in Ji Zhong Energy Company.According to the results,the social responsibility information disclosure evaluation level of Ji Zhong Energy Company has been improved in the past six years,but there is still a big gap between it and outstanding enterprises in some aspects,so the CSR evaluation level should be constantly improved.Finally,according to the enterprise problems from the enterprise itself,the government and the public three aspects of the relevant countermeasures and Suggestions,in order to improve the level of Ji Zhong Energy Company social responsibility information disclosure,the disclosure of other enterprises in the industry has a certain role in promoting.
Keywords/Search Tags:Mining industry, Social responsibility Information disclosure level, Evaluation system, JiZhong Energy Company
PDF Full Text Request
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