对我国煤炭企业社会责任信息披露问题的思考

发布时间：2018-01-31 17:08

本文关键词： 社会责任信息披露煤炭企业利益相关者　出处：《中国乡镇企业会计》2016年10期 　论文类型：期刊论文

【摘要】：随着经济社会的发展,在多方力量的推动作用下,世界上愈来愈多的公司开始发布企业社会责任报告并且披露相关信息。企业履行相关的社会责任是对各利益相关方的承诺和负责,就如同公司要对其股东披露财务报告一样,所以其在承担社会责任的同时,应该要把社会责任信息披露向社会各界。现如今,企业自觉自愿的履行社会责任、积极自主的对社会责任信息予以披露,已然成为经济全球化时代非常重要的商业原则。我国煤炭企业作为高污染、高耗能、高危险的行业,在生态环境治理与维护、职员的职业健康安全与权益保障、社会公众各方关系的协调等方面需要承担更多的社会责任。因此,本文选取煤炭行业,以社会责任为出发点,对其社会责任信息披露现状进行探析,发现相关披露信息中存在的问题,并提供改善建议。
[Abstract]:With the development of economy and society, under the impetus of various forces. More and more companies around the world begin to publish corporate social responsibility reports and disclose relevant information. Corporate social responsibility is the commitment and responsibility to all stakeholders. Just as a company should disclose its financial report to its shareholders, so it should disclose the information of social responsibility to all walks of life while it bears social responsibility. Nowadays, enterprises voluntarily fulfill their social responsibility. Positive and independent disclosure of social responsibility information has become a very important commercial principle in the era of economic globalization. China's coal enterprises as a high pollution, high energy consumption, high risk industries. In the ecological environment management and maintenance, staff occupational health and safety and protection of rights and interests, the coordination of the relationship between the public and other aspects need to bear more social responsibility. Therefore, this paper selects the coal industry. Taking social responsibility as the starting point, this paper probes into the current situation of social responsibility information disclosure, finds out the problems existing in the relevant disclosure information, and provides some suggestions for improvement.
【作者单位】：青海民族大学;
【基金】：青海民族大学研究生创新项目资助
【分类号】：F270;F426.21
【正文快照】： 当前经济全球化趋势迅猛发展,其在促进全球经济发展、加强各国之间的经济技术交流与合作的同时,也带来了很多负面影响。贫富差距加大、生态环境恶化、失业和社会保障等问题频频发生,在此背景下“企业社会责任”逐渐成为各方关注的焦点,并得到了广泛的认可与发展。随着社会责任

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