A Study On The Social Responsibility Of The Coal Enterprises Under Stakeholder Perspective

With the rapid development of social economy, more and more people payattention to corporate social responsibility，social responsibility has been incorporatedinto the financial statements. How to fulfill the social responsibility according to thedifferent industries’ characteristic of oneself, it become the focuses of the theoreticalfield are as follows, As the main energy enterprises of our country, Coal enterprises stillhave many shortcomings in the aspect of social responsibility. it includes, enterprisesoccupy the coal resources causes the waste of coal resources, workers of the enterprisesecurity system is not perfect, safety standard management system of coal industries isnot good, lead to a high incidence rate of the employee occupation disease, and theaccidents occur frequently, The aggravation of environmental pollution has caused greatimpact to the society, and so on. Therefore, It is necessary to deepen the study of coalenterprise social responsibility issue.First of all,the paper has defined the coal enterprise stakeholders, based on thestakeholder theory, combined with the actual situation of Coal companies, and analyzethe object of coal enterprises fulfill the social responsibility. Aimed at the particularityof the coal enterprises，through existing coal CSR report, the status of coal enterprises tofulfill their social responsibility are analyzed. Then, Depth study of the Coal companies’currently undertake problems which encountered in social responsibility, as well as thecauses of the problem, and made a series of proposed measures from the five aspects ofthe shareholders, government, employees, communities and the environment. Aims,through the study of corporate social responsibility, the coal companies which takesocial responsibility in theory can be guided and the coal industry can be promoted in ahealthy and rapid way.This paper introduces the stakeholder theory as a new thinking and a new methodto study the social responsibility of coal enterprises, it makes the problem about theobject of coal enterprises fulfill the social responsibility more easily accepted by thepublic. From this perspective, extend the boundaries of our social responsibility theory, improve the system of social responsibility theory, social supervision departments canalso supervise and evaluate the current situation of coal enterprises to fulfill theirresponsibility from the five aspects of the shareholders, it is more beneficial to users offinancial statements using accounting information.