A Study On The Evaluation System Of Corporate Social Responsibility Of The Coal Enterprise

Corporate social responsibility has been an academic hot spot from the date ofbirth. From whether to fulfill the social responsibility to how to fulfill it, corporatesocial responsibility has gone through a long process of development. With thegrowing awareness of sustainable development, there is no doubt that companiesshould fulfill their social responsibility and the evaluation of the fulfillment came intobeing inevitable. However, every industry has its own characteristics. The evaluationindicators and methods seem to be different. Given the distinctive characteristics ofthe coal industry, it is essential to design a set of evaluation indicator system ofcorporate social responsibility of the coal enterprise.This paper has combed both the domestic and foreign literature on socialresponsibility and identifies the research idea from the viewpoint of stakeholders.First of all, we deeply discuss the status and reasons of corporate social responsibilityof the coal enterprise. Then we select ten kinds of stakeholders according to its owncharacteristics and actual needs of the coal enterprise. Then we sort and classify thestakeholders by the importance. As a result, we divide the stakeholders into corestakeholder, key stakeholder and general stakeholder. The responsibilities of verysingle stakeholders are divided into economic responsibility, legal responsibility andmoral responsibility. Every kind of responsibility has refinement indicators. Theabove studies completely show the research framework. Finally, we empower and ratethe indicators to draw the locally weighted score and totally weighted score so as toevaluate the fulfillment of the corporate responsibility.The above research constitutes four class indicator-evaluation system ofcorporate social responsibility of the coal enterprise. We choose company S as anindustry representative to conduct the case study with the application of the evaluationsystem. Through research, we come into the following conclusions:(1)Thespecification of coal enterprise determines the specification of its social responsibility;(2)It is important and practical to bring the priority of the stakeholders intoconsideration；(3)Structured and comprehensive evaluation system of socialresponsibility makes the fulfillment of the social responsibility more principled. In order to speed the construction and promotion of the corporate socialresponsibility, we propose policies and recommendations from the viewpoint ofgovernment, society and enterprise:(1) The government should strengthen theformulation of laws and regulations and the publicity of the corporate socialresponsibility. At the same time, it should standardize the disclosure of corporatesocial responsibility reports and strengthen the supervision of corporate socialresponsibility of the coal enterprise;(2) We should strengthen the supervisory role ofthe public and urge enterprises to actively fulfill their social responsibilities by thepressure of the public. At the same time, we should deepen the exploration of theconstruction of corporate social responsibility standards to make the fulfillment of thesocial responsibility of the coal industry more principled;(3) Enterprises shouldenhance the sense of social responsibility and establish the awareness to servestakeholders. What’s more, enterprises should strengthen the culture construction ofsocial responsibility and enhance the brand building of the corporate culture. Finally,enterprises should establish the internal supervision system to fulfill their socialresponsibility to fundamentally guarantee the effective implementation of corporatesocial responsibility.Our study is a new exploration and useful attempt. We hope to provide areference for the construction of social responsibility. For the coal enterprise in ourcountry, it is not an easy transfer from industrial civilization to ecological civilization.Due to its own condition and the external environment, there is still a long way to gofor the building of social responsibility with Chinese characteristics socialism. But westill believe that our goal can be realized through the efforts of the whole society.