Research On The Construction And Application Of Social Responsibility Authentication Evaluation Index System Of H Cement Enterprise Based On ESG

Cement and electricity are both industries with high carbon emissions and carbon intensity.Following the gradual transformation of the thermal power and steel industries,the cement industry may become the next key area for transformation.Under the pressure of the "14th Five Year Plan" and the "dual carbon" goals,as well as the comprehensive green and low-carbon transformation of social and economic development,the quality of fulfilling corporate social responsibility in the cement industry has naturally become a focus of attention from all sectors of society.However,research on the social responsibility evaluation of cement enterprises in China needs to be deepened.In practice,the existing evaluation system has problems such as insufficient motivation and large flexibility in subject selection.In addition,the evaluation system has problems such as inconsistent indicator caliber and unreasonable allocation of indicator weights,which greatly affects the development and effectiveness of social responsibility evaluation work in cement enterprises,reduces the credibility and disclosure quality of CSR reports,and makes it difficult to transmit authentic and high-quality information to stakeholders.The theories of environment(E),society(S),and governance(G)are now introduced to align the fulfillment of environmental responsibility with the sustainable development of enterprises.Enterprises can achieve both benefits and benefits,and increase the motivation for cement enterprise evaluation.Therefore,this article focuses on the construction and application research of the social responsibility evaluation index system for cement enterprises.It is hoped that by conducting social responsibility evaluation for cement enterprises,the initiative of cement enterprise social responsibility governance can be improved,the integrity and authenticity of CSR information can be guaranteed,and the green and high-quality development of the cement industry can be achievedThe first part of this article describes the research background and significance of the topic selection,sorts out the research status of the social responsibility evaluation index system,introduces the research method,research content and framework,and the innovation points of the paper.The second part explains the concepts related to social responsibility evaluation,and constructs the theoretical basis of the social responsibility assurance evaluation index system based on the theory of economic externalizations,sustainable development theory and triple bottom line theory.The third part of this paper sorts out and analyzes the current situation of corporate social responsibility in China,and points out the problems existing in the evaluation of corporate social responsibility and evaluation indicators.Chapter 4 is based on ESG theory,based on the ESG guidelines of the Hong Kong Stock Exchange and industry group standards,using the AHP method to analyze the weight of evaluation indicators to determine the weight of evaluation indicators,and on this basis,a cement CSR assurance evaluation index system is constructed.The fifth part takes H cement enterprise as an example,introduces the basic situation and ESG management of H cement enterprise,collates the data,uses the fuzzy comprehensive evaluation method to comprehensively evaluate the expert scoring results,and analyzes its index weight.In the sixth part,the research content of the whole paper is summarized through the case analysis process above,whether the currently constructed social responsibility assurance evaluation indicators are feasible,the conclusions obtained in this paper are sorted out,and the relevant countermeasures and suggestions for corporate social responsibility assurance work and social responsibility assurance evaluation index system are improved.