Study On The Assurance Of Social Responsibility Report Of Gas And Oil Company:Low Carbon Economy Perspective

With the rapid development of China’s economy, more and more social problems gradually highlighted. While attaching great importance to the wealth created by the corporates, the public concern more on the social responsibility that the corporates should fulfill. As a special industry, oil and gas has its development bottleneck caused by high energy consumption and high pollution. There are many problems of this industry need to be solved such as corporate energy conservation and emissions reduction, the improvement for utilization rate of resources, environmental protection, the improvement for the quality of community life, human rights guarantee, national energy security issues (social responsibility during in the process of the transnational operation). The quality of corporate social responsibility report is irreplaceable for improve its international status, strengthen the competitiveness and shape the image of sustainable development. Reliablity, timeliness, effectiveness and comparability of corporate social responsibility report is the key to solve the information asymmetry. However, according to the current oil and gas industry, its social responsibility report is unreliable, incomparable, not timely and with a poor effectiveness. Therefore, it is unable to effectively support stakeholders rely on social responsibility report to make rational decisions. The third party are urgently needed to verify and evaluate the social responsibility report, in order to gain the trust of the information users, and to improve the usefulness of the report. Meanwhile, the social responsibility report of oil and gas industry has its own particularity, the information is different from other industries, thus resulting the particularity of the verification and evaluation standard. However, at present, there is no unified, accepted social responsibility verification and evaluation standard, therefore, it is imperative to establish a standard for social responsibility authentication and evaluation. Based on the analysis of the existing problems on the report content, evaluation subject and evaluation standard of oil and gas social responsibility report, this thesis constructs an evaluation system for the social responsibility report of oil and gas corporates, and takes the China National Petroleum Corporation(CNPC) and BP’s corporate social responsibility report for example to confirme the feasibility of constructing the system. At last, the improvement suggestions and measures are put forward according to the evaluation result.This thesis is divided into five parts, the first part is introduction, which mainly introduces the purpose and significance of the research, literature review, research ideas and methods, etc. Literature review mainly expounds from the emergence of corporate social responsibility, the meaning of corporate social responsibility, corporate social responsibility level, introduction of the current corporate social responsibility guidelines. Scholars around the world expound the problems existing in the corporate social responsibility report, and propose from the perspective of their research for the improvement of corporate social responsibility report quality. However, there is still no unified evaluation system. The research approach is to review, to evaluate and to discover problems, finally solve the problems. Research methods include literature review method, empirical analysis method, induction method and the AHP method.The second part is a low-carbon economy and corporate social responsibility report and its evaluation overview. It first puts forward the basic theory of corporate social responsibility report evaluation, and this thesis is mainly based on hierarchical responsibility theory and stakeholder theory. Then this thesis introduces the evaluation content, the subject and standard of corporate social responsibility report, to help readers have a whole understanding of corporate social responsibility report. Finally, this thesis summarizes low carbon economy, and expounds its impact on social responsibility report from the externality of the low carbon economy and low carbon economy transformation.Part three analyzes the problems existing in the social responsibility report evaluations of oil and gas industry. Firstly, it points out the particularity of corporate social responsibility_of oil and gas industry under low carbon economy; Secondly, based on oil and gas social responsibility report, we analyze the problems existing in the quality of report, report evaluation subject and report evaluation standard. These will provide the basis for later chapters which build the corporate social responsibility evaluation system of oil and gas industry.Part four is the construction for social responsibility report evaluation system of oil and gas industry corporate under low carbon economy. Begin with the necessity of building the social responsibility report evaluation system under low carbon economy, we may analyze the principle and framework of social responsibility report evaluation system. Then combine with analytic hierarchy process and correlation theory, we build up a appropriate evaluation system for the social responsibility report of oil and gas industry.Part five is an empirical analysis for corporate social responsibility report evaluation system of oil and gas industry. Taking the evaluation system constructed in part four as the standard and combine with corporate social responsibility report of CNPC and BP, we have inspected the rationality and feasibility of the constructed evaluation system, then give some advices on the evaluation results.Last part is the conclusion. This part points out the limitations of the thesis and the prospects after the research. We hope that we will be able to overcome these limitations through further study, and do further efforts along the direction of study.