Research On Evaluation System Of The Information Disclosure Of Coal Enterprise’s Social Responsibility In China

In the modern commercial society, enterprises played a leading role in the promotion of socio-economic development. However, enterprises bring unfavorable factors to the harmonious development of society while creating wealth. As a member of the society, enterprises should combine their own interests and the interests of society as a whole, and should positively take the social responsibility. Enterprises should also actively fulfill their legal responsibility, environmental responsibility and moral responsibility while it fulfills economic responsibility after achieving economic interests.Coal is China’s basic energy and the cornerstone of China’s energy security. With the development of the economy, social demands for coal resources keep increasing. In2012, total coal production is3.66billion tons, an increase of4percent over the previous year. The coal enterprise has made an important contribution in promoting economic development, but there are still a lot of problems in the development of coal enterprises. Most of China’s coal enterprises did not pay enough attention to production safety. The coal mine collapses are frequently occurred and the lives and safety of the employees can not be guaranteed. Extensive resource extraction of coal mining by the enterprises causes lower utilization of resources and also produces a lot of pollutants in resource extraction process, which brings huge damage to the environment. With all these problems, we have to reflect on how to get the coal enterprises more concerned about the interests of the employees, and how to make the lives of employees to be protected, and how to improve the resource utilization to reduce damage to the environment, and so on. According to the current situation, to solve the problems better requires both enterprises efforts and the supervision and guidance of related government departments. So it is particularly important for enterprises to actively take social responsibility and regular disclose the complete and effective social responsibility report. And the information disclosure system of effective evaluation of coal enterprises’social responsibility report is also indispensable. In this article, the author will set up the industry-specific evaluation system based on the coal enterprises.First, research purposes:The purpose of this research is, combined with China’s national conditions and industry characteristics of the coal enterprises, to build a set of indicator system specifically on information disclosure of coal enterprises’social responsibility according to the content of the coal corporate social responsibility. And the establishment of this indicator system is in order to identify problems effectively and put forward some suggestions for improvement.Second, research content:This article is divided into six chapters:Chapter Ⅰ is an introduction, which mainly states the research background, significance, and research ideas and methods; Chapter Ⅱ is a literature review, which is mostly introduce the domestic and oversea enterprises social responsibility as well as the research of enterprises social responsibility information disclosure; Chapter Ⅲ is about theoretical basis, including the purpose and meaning of enterprises social responsibility information disclosure. The theoretical basis of information disclosure to provide theoretical support for the establishment of coal enterprises social responsibility evaluation system; Chapters Ⅳ and Ⅴ are the key chapters, mainly about the establishment of coal enterprise social responsibility evaluation system and applications. In chapters IV, combined the characteristics of China’s coal enterprises, it is to build a system for the evaluation of coal enterprises, which is applied to evaluate the situation of China’s coal enterprises social responsibility information disclosure. In chapters V, it is to apply the established evaluation system to15selected coal enterprises. Through the collection and collation of the selected enterprise data, and analysis of those enterprises social responsibility information disclosure, it makes the evaluation of China’s coal enterprises social responsibility information disclosure; Chapter vi contains the conclusions and suggestions of this paper, according to the analysis and evaluation above, it summarizes the situation of information disclosure regarding to social responsibility born by Chinese coal enterprise, and also, it provides improvement suggestion according to the existing problems.Third, the main contribution: It is believed that there are two main contributions about this article:Firstly, the evaluation system is built on the basis of our country national conditions as well as the characteristics of the coal enterprises. The evaluation system has industry-specific and broad applicability for China’s coal enterprises. It enriches the research of China’s coal enterprises social responsibility information disclosure; secondly, the evaluation system constructed in this article is adhered to the principle of combining qualitative and quantitative. According to the content of the coal enterprises social responsibility, this article designs a set of quantitative evaluation system in the view of economic responsibility, legal responsibility, environmental responsibility and moral responsibility. Through data analysis, it is more intuitive and particular in reflecting the performance and disclosure of coal enterprises social responsibility. This evaluation system provides the basis for the stockholders to learn the performance of coal enterprises social responsibility. The evaluation system is also helpful for coal enterprises to discover and solve problems, and it is conducive to the harmonious and sustainable development of enterprises and society.