煤炭企业社会责任绩效评价研究

发布时间：2018-11-21 13:05

【摘要】：社会发展的趋势和企业经营环境的变化，使得承担社会责任成为社会各界对企业的一致性要求。作为资源性企业，煤炭企业除了应当承担一般性社会责任外，还承担着重大的行业特殊性社会责任，如安全生产、节约资源、保护环境等。对煤炭企业社会责任进行绩效评价，量化煤炭企业社会责任绩效水平，能够提升煤炭企业社会责任意识，并引导煤炭企业根据评价结果有效改善生产经营活动，促进经济、社会和环境的全面协调可持续发展。本论文在分析我国煤炭企业社会责任履行现状及国内外企业社会责任绩效评价研究历程的基础上，针对我国煤炭企业的特点，重新界定了煤炭企业利益相关者的构成及其应承担的社会责任内容。在此基础上，，本论文设计了包含三大类别、八个子系统及下属多因素指标的多层次、多目标煤炭企业社会责任绩效评价体系，评价体系将煤炭企业的利益相关者分为三种类型——个体类利益相关者、社会类利益相关者和自然环境类利益相关者，使得整套评价指标体系层次更为清晰，同时提升了煤炭企业社会责任绩效评价工作的可操作性。在绩效评价方法上，本论文构建了基于熵权的灰色关联分析评价模型，在获取各项评价指标目前行业内最优值的基础上，采用灰色关联分析法，分层次计算被评价企业各项指标值与目前行业内指标最优值的关联系数，并结合熵权法确定的评价指标权重，最终得出对被评价煤炭企业社会责任绩效的综合评判结果，确定其社会责任绩效水平与当前最优水平存在的差距与不足，从而有利于指引煤炭企业改进与完善社会责任实践。
[Abstract]:The trend of social development and the change of business environment make social responsibility a consistent requirement for enterprises. As a resource-based enterprise, coal enterprises should not only bear the general social responsibility, but also undertake the special social responsibility of the industry, such as safe production, saving resources, protecting the environment and so on. Evaluating the social responsibility of coal enterprises and quantifying the level of social responsibility of coal enterprises can enhance the awareness of social responsibility of coal enterprises, and guide coal enterprises to effectively improve their production and management activities and promote the economy according to the evaluation results. Comprehensive, coordinated and sustainable development of society and environment. Based on the analysis of the current situation of coal enterprises' social responsibility performance and the research process of domestic and foreign enterprises' social responsibility performance evaluation, this paper aims at the characteristics of China's coal enterprises. The composition of stakeholders and the content of social responsibility of coal enterprises are redefined. On this basis, this paper designs a multi-level, multi-objective coal enterprise social responsibility performance evaluation system, which includes three categories, eight subsystems and subordinate multi-factor indicators. The evaluation system divides the stakeholders of coal enterprises into three types: individual stakeholders, social stakeholders and natural environment stakeholders, which makes the whole evaluation index system more clear. At the same time, it improves the operability of social responsibility performance evaluation of coal enterprises. In the performance evaluation method, this paper constructs the grey correlation analysis evaluation model based on entropy weight, on the basis of obtaining the best value of each evaluation index in the industry at present, adopts the grey correlation analysis method. Calculating the correlation coefficient between the index value of the evaluated enterprise and the optimal value of the index in the industry, and combining with the weight of the evaluation index determined by the entropy weight method, finally the comprehensive evaluation result of the social responsibility performance of the evaluated coal enterprise is obtained. It is helpful to guide coal enterprises to improve and perfect the practice of social responsibility by determining the gap and deficiency between the social responsibility performance level and the current optimal level.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.21

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