The Chinese traditional coal enterprises’ development is being hindered by the dual forces of the market economy and pertinent national policies,as well as the issues of outdated production technology and a low qualification rate for products.The coal industry has seen a surge in product safety and environmental pollution that is of grave concern.China is now increasingly focusing on high-caliber economic and social progress,while the populace’s cognizance of green growth is still deeply entrenched.The requirements for the growth of classic resource-based companies are becoming increasingly stringent.The National Two Sessions in 2022 have drawn attention to the concepts of "carbon peak" and "carbon neutrality".China has set two solemn goals to better combat climate change: to reach a peak of carbon dioxide emissions before 2030 and to reach carbon neutrality before 2060-a target that has been met with great enthusiasm.In the 14 th Five-Year Plan,the Chinese government has set two primary goals: to reach a peak of carbon and to guarantee carbon neutrality.Additionally,the plan emphasizes the acceleration of green and low-carbon development.Rapid economic development has propelled the coal enterprise production capacity,still one of the world’s premier,yet there are also numerous enterprises that gain economic advantages at the same time.Neglecting to assume the obligation of social responsibility.Ignoring social responsibilities will not only seriously damage the corporate image,but also cause losses in the economic interests of the enterprise.Concerning sustainable business development,there is no viable solution in the long run.The only way for sustainable development to be achieved and for all enterprises to prosper is to incorporate "social responsibility" into their internal control systems.Group A is utilized in this paper to examine the issues of corporate internal control from the viewpoint of corporate social responsibility.Explaining the significance of taking on social accountability for the growth of businesses,this paper also examines the pertinent issues in the internal regulation of businesses from a fresh viewpoint.Proposing a set of solutions in accordance with applicable corporate regulations,with the aim of enhancing and optimizing the internal control of businesses.Today,a large proportion of coal companies fail to fulfill their social responsibilities or even ignore them.It is our aspiration that this paper will encourage businesses to maintain equilibrium between safety and the environment,while concurrently advancing the economy,and to take on social accountability with vigor. |