煤炭类企业社会责任评价体系研究

发布时间：2018-01-18 23:55

本文关键词： 煤炭类企业社会责任利益相关者评价体系　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业社会责任从诞生的那一刻起，一直是学术界热议的对象，从是否应当履行社会责任，到如何履行社会责任，企业社会责任理论历经了一个漫长的发展过程。随着人们对可持续发展认识的不断加深，企业应当履行社会责任，这一点毋庸置疑，有履行就必然有评价，这一点也毫无疑问。然而不同行业存在不同的特征，企业社会责任的评价指标和方式也有所不同。因此，鉴于煤炭类企业鲜明的行业特征，设计一套针对该类企业的社会责任评价指标体系就显得十分必要。本文对国内外有关社会责任的文献进行了梳理，通过总结现有研究的优势和不足，确定了从利益相关者的角度开展对煤炭类企业社会责任研究的基本思路。首先对煤炭类企业社会责任的现状和原因进行了深入探讨，然后根据煤炭类企业的自身特点和实际需要，选定煤炭类企业的10种利益相关者。在此基础上按照利益相关者的重要性对其进行排序和分类，划分为核心利益相关者、重要利益相关者和一般利益相关者三类，单个利益相关者的责任又分为经济责任、法律责任和道德责任三个层次，每个层次责任包含细化指标，完整地展现出本文的研究对象框架。最后对框架内的指标进行赋权和评分，就可以得出局部加权评分和总加权评分，进而评价一个企业社会责任履行情况的好坏。上述研究构成了煤炭类企业社会责任的四级指标评级体系，本文选取S公司作为行业代表进行案例分析，将评价体系在案例公司中加以运用。通过研究，本文得出以下结论：（1）煤炭类企业的特殊性决定了其社会责任的特殊性；（2）考虑利益相关者分类的优先次序具有重要的实践指导意义；（3）层次分明和系统全面的社会责任评价体系使企业履行社会责任时有章可循。为了促进整个行业企业社会责任的构建和完善，本文以此为契机从政府、社会以及企业三个层面提出了相关的政策建议：（1）政府应当加强法律法规的制定和企业社会责任的宣传，同时规范企业社会责任报告的披露并强化对煤炭类企业履行社会责任的监管；（2）要发挥社会公众的监督作用，通过舆论压力督促企业积极履行社会责任。同时深入对企业社会责任标准构建的探索，使煤炭类企业践行社会责任有章可循。（3）企业要提升社会责任意识，，树立为利益相关者服务的经营理念。其次加强企业社会责任文化建设，增强企业文化的品牌建设。最后建立企业内部履行社会责任的监督制度，从根本上保证企业社会责任的有效实施。本文的研究是一次新的探索和有益的尝试，希望能为社会责任的建设提供借鉴。对于我国的煤炭类企业，从工业文明走向生态文明绝非一朝一夕的事情，由于自身和外部环境存在诸多历史原因，打造中国特色社会主义社会责任建设任重而道远，但相信通过全社会的努力我们的目标一定能够实现。
[Abstract]:Corporate social responsibility from the birth of the moment, has been the object of heated discussion in academia, from whether to perform social responsibility, to how to fulfill social responsibility. The theory of corporate social responsibility has gone through a long process of development. With the deepening of people's understanding of sustainable development, enterprises should perform social responsibility. There is no doubt about this. However, different industries have different characteristics, corporate social responsibility evaluation indicators and methods are also different. Therefore, in view of the distinct industry characteristics of coal enterprises. It is necessary to design a set of social responsibility evaluation index system for this kind of enterprises. This paper reviews the literature on social responsibility at home and abroad, and summarizes the advantages and disadvantages of the existing research. The basic idea of the research on the social responsibility of coal enterprises is determined from the angle of stakeholders. Firstly, the present situation and reasons of the social responsibility of coal enterprises are discussed in depth. Then according to the characteristics and actual needs of coal enterprises, 10 kinds of stakeholders of coal enterprises are selected. On this basis, according to the importance of stakeholders to sort and classify them. It is divided into three categories: core stakeholder, important stakeholder and general stakeholder. The responsibility of single stakeholder is divided into three levels: economic responsibility, legal responsibility and moral responsibility. Each level of responsibility includes detailed indicators, showing the framework of the research object. Finally, the index in the framework is weighted and scored, and then the local weighted score and the total weighted score can be obtained. Then evaluate a corporate social responsibility performance of the good or bad. The above research constitutes a four-level index rating system of coal corporate social responsibility. This paper selects S company as the industry representative to carry on the case analysis, and applies the evaluation system in the case company. This paper draws the following conclusion: 1) the particularity of coal enterprises determines the particularity of their social responsibility; (2) considering the priority of stakeholder classification is of great practical significance; 3) A systematic and comprehensive evaluation system of social responsibility makes it possible for enterprises to follow the rules in fulfilling their social responsibility. In order to promote the construction and improvement of the whole industry corporate social responsibility, this paper takes this as an opportunity from the government. The government should strengthen the formulation of laws and regulations and the publicity of corporate social responsibility. At the same time, standardize the disclosure of corporate social responsibility report and strengthen the supervision of coal enterprises to fulfill their social responsibility; Second, we should give full play to the supervisory role of the public and urge enterprises to fulfill their social responsibility actively through the pressure of public opinion. At the same time, we should deeply explore the construction of corporate social responsibility standards. To make coal enterprises practice social responsibility have rules to follow. 3) enterprises should enhance the awareness of social responsibility, set up the management concept of serving stakeholders. Secondly, strengthen the construction of corporate social responsibility culture. Finally, the supervision system of corporate social responsibility should be established to ensure the effective implementation of corporate social responsibility. The study of this paper is a new exploration and a beneficial attempt, hoping to provide a reference for the construction of social responsibility. For coal enterprises in China, from industrial civilization to ecological civilization is not an overnight thing. Because of many historical reasons, it is a long way to build socialism with Chinese characteristics, but we believe that through the efforts of the whole society, our goal can be achieved.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.21

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