Research Of Evaluation System Of Corporate Social Responsibility In China's Coal Industry

Although the theory of corporate society responsibility can be traced back to the beginning of the last century in the forengn countries, it is a new conception in our country. It is new because not only many corporations only pursue the maximal profit in their daily management and production, but also they pay little attention to the disclosure of their social responsibility.Coal industry catches broad attention due to its main position in our country. But we may reflect on ourselves. The coal industry is a business of high energy consumption, high ecological destructiveness, excessive mining and with some bitter hatred mine disasters. Many questions must be answered to:how should we standardize the coal mining cutting operation? How to reduce the environmental destruction that the coal industry made? How can we avoid the coal disasters happen again? We advise that the regular disclosure of the corporate social responsibility report should be a vigorous measure.This article was based on advanced experience of some foreign countries and some international organizations. Combining with the current situation of our country's corporate social responsibility disclosure, we wanted to construct a framework of the corporate social responsibility disclosure accounting system which is perfect and suitable for our country's coal industry to assess the completence of the social responsibility report and its performance. This article could be divided into several parts:1.Introduction. It included the background, significance, ideas, methods, framework of the research, the innovation ideas and the shortages. More and more corporations began to pay attention to the social responsibility they should undertake. Then there is a new topic that is how to direct a corporation to compose a social responsibility report and how to assess the performance of a corporation behavior. So this essay chose the coal industry as the subject and tried to set up an appraisal system to assess the disclosure of social responsibility against the coal industry.2.Literature review. This part refered to Chinese and English essays about disclosure of social responsibility and the appraisal of social responsibility, including some scholars'studies on this issue.3.Research on disclosure of corporate social responsibility. It included the aim, significance, principles and content of corporate social responsibility.4.Comparative study of appraisal system of corporate social responsibility. This part told the appraisal system of corporate social responsibility from the abroad and the domestic. What we could conclude was that our country still has a gap from the abroad about the appraisal system of corporate social responsibility, let alone the system especially for an industry.5.Research on disclosure of social responsibility of listed corporations in coal industry. This essay built an appaisal system which had two parts:appaisal for the completence of social responsibility report and appaisal for performance of corporation behavior on socialresponsibility. Using this system, the essay assessed the listed corporations'behavior of coal industry on disclosure of social responsibility. Then some shortages of the system were found during the process of appraisal. At last, the essay proposed some advices on how to disclosure the corporate social responsibility in a standard way.The innovations of this article are reflected in following three points:1.This article introduces the disclosure system of corporate social responsibility abroad and the counterpart in our country. And than, it summarizes the defections of our country in this aspect. It is helpful for constructing our country's disclosure system of corporate social responsibility in coal industry and also provides theoretical basement for it.2.The coal industry was chose to be the study object. By constructing the disclosure system of corporate social responsibility in coal industry, this article will be beneficial for coal industry with high pollution, high energy consumption and high danger, then standardize them.3.The auther selected nine public coporations of coal industry and analysed their current situation of responsibility disclosure with the evaluation system of corporate social responsibility disclosure of coal industry in this article. To some extent, it can reflect the realization of corporate social responsibility doings of coal industry. Furthermore, it present a much more comprehensive information about the coporation'abilityof sustainable development for the vast investors.This paper had some defects because of short time, such as system A in the coal industry with the development of indicators to be further discussion, such as the evaluation system B without considering the weight of the corresponding indicators, making the various indicators lack of intuitive contaction, etc.