低碳经济视角下油气行业企业社会责任报告评价研究

发布时间：2019-04-22 13:52

【摘要】：随着全球经济的高速发展,各种社会问题日益突显,公众在重视企业创造经济财富的同时,对企业履行社会责任的关注程度也越来越高。企业社会责任报告反应了企业履行社会责任的状况,对于企业提升自身国际地位、加强竞争力以及塑造可持续性发展形象有着不可替代的作用。而石油天然气行业属于高能耗、高污染的行业,其对社会责任履行情况披露的透明度或质量是社会各界关注的焦点之一。石油天然气行业社会责任报告披露在可靠性、及时性、有效性以及可比性等问题,直接支撑利益相关者依靠社会责任报告的信息做出决策,迫切需要第三方对企业社会责任报告作出鉴证与评价,以取得报告信息使用者的信任,提高报告的有用性。同时,石油天然气行业社会责任报告有着自身的特殊性,其披露的企业社会责任信息也与其他行业有所不同,因而也就决定了其鉴证与评价标准的特殊性。然而现阶段,国际上尚无统一的社会责任鉴证与评价标准,因此,建立社会责任鉴证与评价真值表体系势在必行。本文研究的目的为油气行业实现低碳经济转型提供参考依据,总结出现阶段全球油气行业社会责任报告在对象、评价主体及评价标准等方面存在的问题,结合低碳经济的要求,探索出一套社会责任报告的评价指标体系,并将其应用于油气行业社会责任报告的评价。本文研究的理论意义在于油气行业社会责任报告评价的研究不仅有助于鉴证该行业在履行社会责任方面的成果,而且对促进全球其他各行业社会责任的实现提供了理论依据；现实意义在于社会责任报告评价体系的建立有助于建立符合我国国情的社会责任报告准则,并为社会责任报告实证研究提供可行性框架,以便进一步完善我国的社会责任报告。本文分为五个部分,第一部分是绪论,主要介绍研究的目的及意义,文献综述,研究的思路和方法等内容。文献综述主要对社会责任的内容、社会责任报告的发展阶段、社会责任报告的第三方审验、社会责任报告的评价分析以及低碳经济与社会责任等方面的文献进行总结,归纳出国内与国外社会责任及其报告研究的现状以及未来的研究方向。本文的研究思路为先综述,再评估、再发现问题、最后解决问题。研究方法包括文献回顾法、实证分析法、归纳法。第二部分是低碳经济与企业社会责任报告及其评价概述。首先提出企业社会责任报告评价的基本理论,并指出本文构建指标的依据以层次责任理论和利益相关者理论为主,辅以“四象限”理论进行评价;然后介绍企业社会责任报告的评价对象、评价主体与标准,使读者对企业社会责任报告及其评价有一个整体的认识；最后,对低碳经济进行概述,并从低碳经济的外部性和低碳经济的转型来阐述其对社会责任报告的影响。第三部分分析石油天然气行业社会责任报告及其评价存在的问题。首先指出低碳经济下油气行业企业社会责任的特殊性；其次,基于石油天然气社会责任报告的本身分析目前其在报告编制质量、报告评价主体及报告评价标准中存在的问题,为后文构建了油气行业企业社会责任评价体系提供依据。第四部分是低碳经济下油气行业企业社会责任报告评价体系的构建。该部分从低碳经济下社会责任报告评价体系建立的必要性入手,通过对社会责任报告评价体系构建原理和质量特征的分析,建立适合石油天然气行业的社会责任报告评价指标体系,结合层次分析法和相关理论对指标进行赋权重与打分。第五部分是油气行业企业社会责任报告评价的实证分析。以第四部分构建的评价指标体系为标准,结合中石油和BP企业的社会责任报告,检验本文构建的评价指标体系的合理性和可行性,并对评价的结果给予相关建议。最后一部分是结束语。该部分指出,本文的局限性是文章建立的油气行业企业社会责任报告评价指标体系在评价方法的使用上存在主观判断的因素,评价结果可能会存在或多或少的误差。本文的创新点在于一方面提出了社会责任信息质量特征的相关要求,并综合提炼出具有共性的主要质量特征；另一方面构建了油气行业的社会责任报告评价指标体系,并将其用于实例检验,且该指标体系的构建中融入低碳经济的相关元素,为我国社会责任报告编制质量的提高提供了参考依据。
[Abstract]:With the rapid development of the global economy, various social problems are becoming more and more prominent, and the public is paying more attention to the enterprise's economic wealth, and the degree of attention to the enterprise's social responsibility is getting higher and higher. The corporate social responsibility report reflects the state of the enterprise to fulfill the social responsibility, and has an irreplaceable role in improving the international position of the enterprise, strengthening the competitiveness and shaping the image of the sustainable development. The oil and gas industry belongs to the industry with high energy consumption and high pollution. The transparency or quality of the disclosure of the performance of social responsibility is one of the focus of the society. The social responsibility report of the oil and gas industry disclosed the issues such as reliability, timeliness, effectiveness and comparability, directly supporting the stakeholders to rely on the information of the social responsibility report to make decisions, and there is an urgent need for third parties to carry out authentication and evaluation on the corporate social responsibility report. So as to obtain the trust of the reporting information user and improve the usefulness of the report. At the same time, the report of the social responsibility of the petroleum and natural gas industry has its own particularity, and the information of the corporate social responsibility disclosed by the company is different from that of other industries, and the particularity of its certification and evaluation standards is also determined. At present, however, there is no unified social responsibility authentication and evaluation standard on the international level. Therefore, it is imperative to establish a truth table system for social responsibility authentication and evaluation. The purpose of this paper is to provide a reference basis for the realization of the low-carbon economic transformation in the oil and gas industry. The problems existing in the report of the social responsibility of the global oil and gas industry in the aspects of the object, the evaluation subject and the evaluation standard are summarized. The purpose of this paper is to combine the low-carbon economy. The evaluation index system of a set of social responsibility reports is found and applied to the evaluation of the social responsibility report of the oil and gas industry. The theoretical significance of this paper is that the research on the evaluation of the social responsibility report of the oil and gas industry not only helps to verify the achievements of the industry in the performance of the social responsibility, but also provides the theoretical basis for the realization of the social responsibility of the other industries in the world. It is of practical significance that the establishment of the evaluation system of the social responsibility reporting can help to establish the social responsibility reporting guidelines which are in accordance with the national conditions of our country, and provide the feasibility framework for the empirical study of the social responsibility report so as to further improve the social responsibility report of our country. The paper is divided into five parts, the first part is the introduction, the purpose and significance of the research are mainly introduced, the literature review, the thought and the method of the research are introduced. The article reviews the contents of social responsibility, the development stage of social responsibility report, the third party review of social responsibility report, the evaluation and analysis of social responsibility report, and the literature in the aspects of low-carbon economy and social responsibility. The present situation of domestic and foreign social responsibility and its report and its future research are summarized. The research idea of this paper is to review, re-evaluate, rediscover the problem, and finally solve the problem. The research methods include the literature review method and the empirical analysis method. The second part is the report of the low-carbon economy and the corporate social responsibility. The article first puts forward the basic theory of the evaluation of corporate social responsibility reporting, and points out that the basis of this paper is based on the level responsibility theory and the stakeholder theory, and the "four-quadrant" theory is used for evaluation; then the evaluation object and the evaluation of the corporate social responsibility report are introduced. The main body and the standard make the reader have a whole understanding of the corporate social responsibility report and the evaluation; and finally, the low-carbon economy is summarized, and the social responsibility is expounded from the low-carbon economy externality and the transformation of the low-carbon economy The impact of the report. Part III: Analysis of the social responsibility report of the oil and gas industry and its report The paper first points out the particularity of the social responsibility of the oil and gas industry in the low-carbon economy, and then, on the basis of the self-analysis of the report on the social responsibility of the oil and natural gas, it analyses the quality of the report, the main body of the report and the evaluation standard of the report. In order to build the social responsibility evaluation of the oil and gas industry in the quasi-existing problems The fourth part is the social responsibility of the oil and gas industry in the low-carbon economy The construction of the evaluation system of the report is based on the necessity of the establishment of the evaluation system of the social responsibility report under the low-carbon economy, and the social responsibility for the oil and natural gas industry is established through the analysis of the construction principle and the quality characteristic of the evaluation system of the social responsibility report. The index system of any report, in combination with the analytic hierarchy process and the relevant theory, The fifth part is the enterprise society of oil and gas industry The empirical analysis of the evaluation of the responsibility report is based on the evaluation index system constructed in the fourth part. In combination with the social responsibility report of the oil and the BP enterprises, the rationality and feasibility of the evaluation index system constructed in this paper are verified. The results of the evaluation are given to the relevant buildings The last part is the conclusion. This part points out that the limitation of this paper is that the evaluation index system of the social responsibility report of the enterprise in the oil and gas industry established by the article is the factor of the subjective judgment in the use of the evaluation method, and the evaluation is There may be more or less errors in the fruit. The innovation point of this paper is to put forward the relevant requirements of the quality characteristics of the social responsibility information on the one hand, and to comprehensively improve the main quality characteristics of the oil and gas industry. On the other hand, the evaluation of the social responsibility report of the oil and gas industry is constructed. The system is used for instance inspection, and the relevant elements of the index system are integrated into the low-carbon economy, which is the report of social responsibility in China.
【学位授予单位】：长江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F275;F416.22

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