河北省钢铁业上市公司社会责任信息披露研究
发布时间：2018-11-27 16:24
【摘要】：世界经济在持续快速增长，随之暴露出自然资源和能源供应不足，生态环境严重恶化等一系列社会问题，因此企业社会责任逐渐成为国际国内研究的热点问题。根据我国“十二五”计划，钢铁行业作为重工业行业之一对环境污染严重，必须做到节能减排，发展循环经济，完善和加强社会责任信息披露。目前我国尚未对钢铁企业社会责任信息披露做出明确的法律规定，致使我国钢铁企业社会责任信息披露存在较多问题。研究和分析我国钢铁企业社会责任信息的披露现状和成因，探讨如何进行我国钢铁企业社会责任信息的有效披露，在理论研究和企业实际应用方面都具有较大的价值。 本文以河北省3家钢铁业上市公司作为研究对象，对3家公司2010年至2012年披露的独立社会责任报告和首钢搬迁的案例进行研究、分析和评价。本文基于利益相关者理论，，结合钢铁行业特点，懫用规范研究和案例分析相结合的方法，研究分析我国钢铁企业社会责任信息披露现状和其影响因素，指出钢铁企业应该通过发布社会责任报告向利益相关者披露其在社会责任方面的行为情况，倡导钢铁企业更好地履行企业社会责任信息披露。 希望本文通过探讨如何完善和加强钢铁企业社会责任信息披露，为我国钢铁企业社会责任信息披露的理论研究和实际应用提出有用建议，为推进我国钢铁行业社会责任信息披露提供参考。
[Abstract]:With the sustained and rapid growth of the world economy, a series of social problems, such as the shortage of natural resources and energy supply and the serious deterioration of the ecological environment, have been exposed. Therefore, corporate social responsibility has gradually become a hot issue in international and domestic research. According to the 12th Five-Year Plan of our country, the iron and steel industry, as one of the heavy industrial industries, is a pair of serious environmental pollution, it is necessary to achieve energy saving and emission reduction, develop circular economy, improve and strengthen the disclosure of social responsibility information. At present, China has not made clear legal provisions on the disclosure of social responsibility information of iron and steel enterprises, which leads to many problems in the disclosure of social responsibility information of iron and steel enterprises. It is of great value in theoretical research and practical application to study and analyze the current situation and causes of the disclosure of social responsibility information of iron and steel enterprises in China, and to discuss how to effectively disclose the social responsibility information of iron and steel enterprises in our country. In this paper, three listed steel companies in Hebei Province are taken as the research object, and the independent social responsibility report and the case of Shougang relocation are studied, analyzed and evaluated. Based on stakeholder theory and combining with the characteristics of iron and steel industry, this paper studies and analyzes the current situation of social responsibility information disclosure of iron and steel enterprises in China and its influencing factors by means of normative research and case analysis. It is pointed out that iron and steel enterprises should disclose their social responsibility behavior to stakeholders by issuing social responsibility reports, and advocate that iron and steel enterprises better fulfill the disclosure of corporate social responsibility information. It is hoped that this paper will provide some useful suggestions for the theoretical research and practical application of social responsibility information disclosure in iron and steel enterprises by discussing how to improve and strengthen the disclosure of social responsibility information in iron and steel enterprises. In order to promote China's iron and steel industry social responsibility information disclosure to provide a reference.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F270
本文编号：2361430
[Abstract]:With the sustained and rapid growth of the world economy, a series of social problems, such as the shortage of natural resources and energy supply and the serious deterioration of the ecological environment, have been exposed. Therefore, corporate social responsibility has gradually become a hot issue in international and domestic research. According to the 12th Five-Year Plan of our country, the iron and steel industry, as one of the heavy industrial industries, is a pair of serious environmental pollution, it is necessary to achieve energy saving and emission reduction, develop circular economy, improve and strengthen the disclosure of social responsibility information. At present, China has not made clear legal provisions on the disclosure of social responsibility information of iron and steel enterprises, which leads to many problems in the disclosure of social responsibility information of iron and steel enterprises. It is of great value in theoretical research and practical application to study and analyze the current situation and causes of the disclosure of social responsibility information of iron and steel enterprises in China, and to discuss how to effectively disclose the social responsibility information of iron and steel enterprises in our country. In this paper, three listed steel companies in Hebei Province are taken as the research object, and the independent social responsibility report and the case of Shougang relocation are studied, analyzed and evaluated. Based on stakeholder theory and combining with the characteristics of iron and steel industry, this paper studies and analyzes the current situation of social responsibility information disclosure of iron and steel enterprises in China and its influencing factors by means of normative research and case analysis. It is pointed out that iron and steel enterprises should disclose their social responsibility behavior to stakeholders by issuing social responsibility reports, and advocate that iron and steel enterprises better fulfill the disclosure of corporate social responsibility information. It is hoped that this paper will provide some useful suggestions for the theoretical research and practical application of social responsibility information disclosure in iron and steel enterprises by discussing how to improve and strengthen the disclosure of social responsibility information in iron and steel enterprises. In order to promote China's iron and steel industry social responsibility information disclosure to provide a reference.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F270
【引证文献】
相关硕士学位论文 前1条
1 陈小倩;钢铁行业社会责任信息披露研究[D];广西大学;2015年
本文编号：2361430
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