Research On The Evaluation Of Corporate Social Responsibility Information Disclosure Of Yankuang Energy

With the continuous promulgation of institutional norms related to corporate social responsibility in China,social development no longer requires enterprises to simply create economic,it requires companies to focus on and actively practice their responsibilities to shareholders,consumers,the environment and more,this is why how and to what extent companies are practising social responsibility is of increasing concern to their stakeholders.In the process of attaching importance to their own rapid and efficient development,enterprises take the initiative to cultivate the concept of corporate social responsibility and practice social responsibility spontaneously and actively,it can enhance the image of enterprises in the public mind,improve the enterprise’s advantage in the competition,and promote the enterprise to reach a balanced green and coordinated development.The unique characteristics of the coal mining and selection industry,which is a highly polluting and dangerous environment,place greater demands on the industry to fulfil its social responsibilities.Therefore,in order to improve the level of CSR information disclosure in the coal mining and selection industry and improve its disclosure status,this paper evaluates the current situation and level of CSR disclosure in the coal mining and selection industry based on CSR reports,Yankuang Energy was selected as the main case study for the specific study.This paper starts from the current situation of social responsibility information disclosure of listed enterprises in the coal mining and selection industry,and constructs a social responsibility information disclosure evaluation index system applicable to enterprises in the coal mining and selection industry by combining literature research with relevant guiding normative documents and industry characteristics.The index system consists of two parts,namely general indicators and industry-specific indicators,and comprises 11 primary indicators and 40 secondary indicators,including 66 qualitative and 24 quantitative.This paper uses the evaluation index system and the cumulative summation scoring method in conjunction with the evaluation system to evaluate the quality of CSR information disclosure.With the help of the evaluation index system and evaluation methodsconstructed in this paper,Yankuang Energy is used as a case study to score and evaluate its publicly available social responsibility reports.Through a longitudinal comparative analysis of Yankuang Energy’s own data in the report for the last five years from 2016-2020,as well as a horizontal comparative analysis of data in the report from 36 listed companies in the coal mining and selection industry,combined with the current state of development of the company’s operations,A multi-faceted analysis of Yankuang Energy’s level of social responsibility disclosure and its problems,and a number of reasonable and actionable recommendations at both industry and corporate operational levels.As a result,it is hoped that this will help promote a more active practice of social responsibility and provide an operational reference for further effective regulation of CSR information disclosure in the coal mining and selection industry.