Financial Performance Analysis For Coal Company From Stakeholders’ Perspective

Due to the great pressure on the environmental concern of the public, the miningindustry was suffered from drop of demand on relative industry, such as steel makingand decreased dramatically recently, particularly coal industry. The development offirm is more relied on the support from the stakeholders, thus company should paymore attention on main stakeholders i.e. shareholders. In short, it is going to be acrucial issue to benefit all the stakeholders, including the shareholders, customers,staff, the government, the environment and the communities in which we operate forthe Chinese mine giants.Following above thesis, I am going to measure and analyze the financialperformance of the coal enterprises from stakeholders’ perspective. The purpose ofthis report is to find the optimal solution of the potential threats in the coal industryfor managers.In this thesis, based on the lots of documents, it tries to find a solution for the coalenterprises, which could help them to treat this challenge in competing in the mostcutthroat of industries. First, it clears the characteristics of the coal enterprises, andthen sets the targets for the performance analysis. Second, it takes the China CoalEnergy Co., LTD for example, with data processing form the corporate annual reports,and the CSR report in2010to2013. Based on the main stakeholders, the thesisanalyses the performance of the China Coal Energy Co. and the its developmenttendency. It finds the biggest imbalance questions is industrial structures singleness,which is the chief factor restricts the sustainable development of China Coal EnergyCo.. It also take the China Shenhua Energy Company Limited to compare with theChina Coal Energy Co.. This paper focuses on its existing problems and the ways tosolve the problem.