能源行业上市公司社会责任信息披露研究

发布时间：2018-02-13 00:59

本文关键词： 能源行业社会责任信息披露　出处：《中国地质大学》2012年硕士论文　论文类型：学位论文

【摘要】：企业社会责任在一些发达国家如美、德、英、法等国的实践经验和理论研究比较丰富,已经日趋成熟,我国引入“企业社会责任”概念的时间相对较晚。随着社会经济的飞速发展,现代企业对社会、政治、经济等各方面的影响日益加剧,企业在发展自身的同时也不能将资源浪费、环境污染、职业安全、劳资纠纷、消费者权益侵害等问题置之度外,企业承担社会责任已经成为企业成长和发展的必然选择。由于能源行业存在污染严重,安全隐患高等问题,在社会责任信息披露方面更应该做到客观公正,将公司出现的问题真实地呈现给各方利益相关者。但是,目前各国关于企业社会责任信息披露内容的差异性较大,没有权威的企业社会责任信息披露框架和标准,而且针对行业的特殊性,国内外的研究也未明确予以区分社会责任信息披露内容。因此,对能源行业上市公司社会责任信息披露的研究对于我国能源行业上市公司的发展具有重要意义。本文通过文献综述总结了国内外关于企业社会责任信息披露的主要研究成果及不足,找到本文研究的切入点。本文参考IS026000等国际社会责任指数和国内社会责任倡议文件,并考虑能源行业污染严重、资源浪费、安全隐患高等特殊性,将能源行业上市公司社会责任信息披露的内容分为四大类：责任管理(责任治理、责任推进和责任沟通)、市场责任(客户、伙伴和股东的权益保护)、社会责任(政府责任、员工责任和社区责任)和环境责任(环境管理、节约资源和减排降污)。本文选择指数法研究我国能源行业上市公司社会责任信息披露状况。根据建立的能源行业上市公司社会责任信息披露四大类十二小类的具体内容,对每个小类分别采用定性和定量描述方法进行赋值,通过阅读上市公司的年度报表,对各项信息分别进行打分,将得分汇总就是一个公司的企业社会责任信息披露指数。本文在分析能源行业上市公司信息披露的影响因素时,综合考虑内部驱动因素(如公司特征、公司治理结构等)和外部驱动因素(如来自监管部门的压力和利益相关者的压力等)的共同影响,并采用多元回归的方法进行分析。此外,本文对企业社会责任信息披露的另外两个重要渠道——企业官方网站的CSR专栏和企业发布的社会责任报告的披露情况进行分析和评价。通过对比分析和实证分析,本文得出如下结论：一是我国能源行业上市公司社会责任信息披露程度整体水平较低,但呈现不断改善的趋势；二是在影响能源行业上市公司社会责任信息披露的内部特征因素中,公司规模、治理结构与社会责任信息披露显著相关,公司绩效、股权性质与社会责任信息披露相关关系不显著；三是在影响能源行业上市公司社会责任信息披露的外部环境因素中,法律法规的制约、股东和投资者的信息需求、公司的区位与社会责任信息披露显著相关,而其他利益相关者的信息需求对社会责任信息披露的影响不显著。四是在选择的信息披露渠道中,能源行业上市公司仍以年报为主要的披露渠道,选择发布社会责任报告和设置CSR专栏的公司相对较少,不同公司的发展程度差异较大。最后,结合研究结论,本文从完善企业外部披露环境和提升企业内部治理结构两个角度提出具体的政策建议,进而推进能源行业上市公司履行社会责任并改善信息披露情况,为社会责任信息的提供者、使用者以及监管者提供理论参考。
[Abstract]:Corporate social responsibility in some developed countries such as the United States, Germany, Britain, practical experience and theoretical research method in the rich, has become increasingly mature, introducing the concept of "corporate social responsibility" in China relatively late. With the rapid development of social economy, the modern enterprise to the social, political, economic and other aspects of increasingly, enterprises in the development of their own but also can not be a waste of resources, environmental pollution, occupation safety, labor disputes, regardless of consumer rights infringement problems, corporate social responsibility has become an inevitable choice for the growth and development of the enterprise. Because the energy industry has severe pollution, high safety, social responsibility information disclosure it should be objective, the company's problems truly presented to all stakeholders. However, the information disclosure of corporate social responsibility. Volume difference, no framework and standard information disclosure of corporate social responsibility and authority, according to the special nature of the industry, domestic and foreign research did not distinguish the difference between social responsibility information disclosure content. Therefore, the research on energy industry listed companies social responsibility information disclosure has important significance for the development of China's energy industry listed companies.
This article through the literature review summarizes the main research results about the information disclosure of corporate social responsibility at home and abroad, find the entry point of this paper. According to the IS026000 international social responsibility index and domestic CSR initiatives, and consider the energy industry serious pollution, waste of resources, the particularity of security risks, the corporate social responsibility the content of information disclosure of listed energy industry is divided into four categories: Liability Management (the responsibility of governance, responsibility and responsibility to promote the responsibility of the market (Communication), to protect the interests of customers, partners and shareholders), social responsibility (government responsibility, employee responsibility and community responsibility) and environmental responsibility (environmental management, resource conservation and emission reduction sewage). This paper studies China's energy industry listed company social responsibility information disclosure status selection index method. According to the energy industry listed companies social responsibility information disclosure four The specific contents of twelve sorts, for each class we used qualitative and quantitative description method of assignment, by reading the annual report of listed companies, the information respectively for scoring, scoring summary index of corporate social responsibility information disclosure is a company. Based on the analysis of the influencing factors of information disclosure of listed companies of energy industry when considering the internal driving factors (such as corporate identity, corporate governance structure and the external driving factors (pressure) and stakeholders such as regulatory pressure etc.) the combined effect of the method and multiple regression analysis. In addition, this paper carries on the analysis and evaluation of corporate social responsibility information disclosure the disclosure of the other two important channels of CSR report the official website of the CSR column and publishing companies.
Through the comparative analysis and empirical analysis, this paper draws the following conclusions: one is the overall level of China's energy industry social responsibility information disclosure of listed companies is relatively low, but showed a trend of continuous improvement; two is in the internal characteristics of the energy industry listed company social responsibility information disclosure factors, company size, corporate governance and social responsibility information the disclosure is significantly related to corporate performance, ownership property and social responsibility information disclosure is not significantly related; three is the impact on the energy industry social responsibility information disclosure of Listed Companies in the external environmental factors, control laws and regulations, the shareholders and investors information demand, location and social responsibility information disclosure of the company and other stakeholders were significantly correlated the information demand influence on social responsibility information disclosure is not significant. The four is in the choice of the channels of information disclosure in energy industry. City companies still take annual reports as the main channels of disclosure, and there are relatively few companies that choose to publish social responsibility reports and set up CSR columns, and the degree of development of different companies is quite different.
Finally, according to the conclusions, this paper put forward specific policy recommendations from two aspects to improve the enterprise external environment and enhancing the disclosure of internal governance structure, and promote the development of the energy industry listed companies to fulfill their social responsibility and the improvement of information disclosure, as the social responsibility information provider, provide theoretical reference for users and regulators.

【学位授予单位】：中国地质大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F406.72;F832.51;F224

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