Problems And Countermeasures Of Social Responsibility Accounting Information Disclosure In The Coal Industry

This paper collects and sorts out the internal factors and external factors that affect the disclosure of social responsibility accounting information,combined with the relevant definition of social responsibility,summarizes and sorts out the theoretical basis for social responsibility accounting information: sustainable development theory,enterprise reputation theory,information asymmetry theory and signal transmission theory.This year,the pilot carbon emission trading market officially began.The coal industry,as one of the heavy polluting industry,brings high energy consumption,high emissions and high risk,which makes the coal industry to bear more social responsibilities.Therefore,under the current "dual-carbon" hot spot,it is representative to choose the coal industry as the research object.Combined with the characteristics of the coal industry,the current situation of social responsibility disclosure in the coal industry is analyzed.This paper is classified and summarized according to B06 in Tai’an,and studies the disclosure of 25 listed companies.Study industry problems from qualitative and quantitative perspectives and summarize the following points: concealing and obscure negative information;chaotic disclosed content and form;insufficient quantitative information and insufficient independent third-party audit.The causes are also analyzed and summarized into the following aspects: the problem is not active,the standard system is not complete,the sense of social responsibility is not strong,the awareness of environmental protection innovation is not strong,and more inclined to economic benefits.Several countermeasures: forming brand effect;improving employee quality;strengthening internal management;emphasizing technological innovation;and integrating social responsibility index into performance evaluation.Then we put forward suggestions for heavy pollution industries and supervision,and finally made suggestions from three perspectives:improving domestic ESG investment,giving more subsidies to double-bottom line investors,and implementing the dual-carbon policy.This article to the coal industry ranked second yankuang energy as the research object,selected from 2016 to 2020 yankuang energy annual report and social responsibility report as data,also from the quantitative,qualitative two analysis,finally get some enlightenment from the case,respectively from the enterprise itself,stakeholders,supervise these three perspectives.