Research On The Disclosure Of Social Responsibility Attestation Reports In The Coal Industry

As an important means of monitoring and reflecting the performance of corporate social responsibilities,social responsibility verification reports have received increasing attention.my country's social responsibility related guidelines have long encouraged companies to hire third parties to conduct independent verification of social responsibility reports and social responsibility performance.And publicly disclose the verification results.Whether the disclosed content of the social responsibility assurance report is true and complete and whether it is targeted to the enterprise is related to the evaluation of the corporate social responsibility performance by the corporate stakeholders.Therefore,discussing and analyzing the disclosure status of corporate social responsibility assurance reports has important theoretical value and practical significance.Based on the summary of relevant documents disclosed in domestic and foreign social responsibility assurance reports,this article defines the relevant concepts disclosed in social responsibility assurance reports.Through the analysis of listed companies in the coal industry from 2009 to 2019,the social responsibility reports and assurance reports of listed companies in the coal industry,Analyzed the number of corporate social responsibility reports and verification reports disclosed in the coal industry,as well as the content of the verification reports,and summarized the problems in the disclosed verification reports,that is,the number of verification reports disclosed is small;verification standards are not standardized;verification procedures and The attestation method lacks substantiveness;the attestation report has incomplete elements.At the same time,taking Shenhua Energy as an example,it analyzes the number and content of the social responsibility assurance report of Shenhua Energy from 2009 to 2019,and puts forward the relevant problems in the disclosed assurance report,and gives the social responsibility of Shenhua Energy for the shortcomings.Suggestions for improvement of the assurance report disclosure.