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Research On The Information Disclosure Of ZMNY Group’s Society Responsibility

Posted on:2017-04-22Degree:MasterType:Thesis
Country:ChinaCandidate:D CuiFull Text:PDF
GTID:2309330482498243Subject:Accounting
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Corporate social responsibility information disclosure has always been a hot issue for many scholars at home and abroad. The western developed countries have made great progress in academic research and practical application. In recent years, many domestic scholars have also joined the army of the social responsibility information disclosure, greatly enriched the theory of social responsibility information disclosure in china. With the continuous focus on social responsibility of government, the media, association and enterprises, enterprises pay more attention to the responsibility management system construction and information disclosure of corporate social responsibility, the development level of China increased significantly. But compared to the international level and the needs of the public still have deficiencies, our social responsibility information disclosure generally show characteristics of "two low one fast", although the development is rapid, but the situation of low start and low level on the whole remains to be continue to improve.Although our country issued "the guidance of the central enterprises to fulfill social responsibility" and "the listed company governance guidelines", but as an important wealth creators of society, the enterprises still brought greater negative impact on society in the process of achieving business objectives to maximize interests. In recent years, serious damage to the ecological environment, over exploitation of natural resources, severe crush employees, production of fake and shoddy products and other undesirable phenomena frequently occurred, reminding the government and the public should continue to focus on corporate social responsibility fulfillment situation. Therefore, how to implement corporate social responsibility information disclosure system, how to keep the enterprise awareness of social responsibility information disclosure, in order to solve these problems, many scholars need continue to strengthen the research and practice, further systematic and specific social responsibility information disclosure.This paper choose ZMNY group as the research object. ZMNY group has become the industry benchmark and the pioneer of social responsibility information disclosure mechanism construction because of its industry type and the comprehensive influence on the society. By studying the social responsibility reports of ZMNY group, the annual financial statements and the related temporary announcement from 2010 to 2014, this paper discussed the advantages and disadvantages of group itself in terms of social responsibility information disclosure, searched for countermeasures to improve the existing problems, hoped the group take the lead for the industry, and promote the development of corporate social responsibility information disclosure of coal industry as well as improving the overall level of disclosure of enterprises in our country.Research conclusion of this paper shows that ZMNY group as the state, should not only focus on its operation and appreciation of state-owned assets in accordance with the value of responsibility, but also take more stakeholders disclosure responsibilities and obligations. Disclosing the information of social responsibility, ZMNY group must be clear the importance of social responsibility information disclosure and improve the social responsibility information disclosure system, perfect social responsibility evaluation method, and introduce the third party audit system and other measures to suit the remedy to the case. Through these measures, the group can solve the existing problems of uncompleted disclosure items, the lack of quantitative information and low credibility. By this way, the social responsibility information disclosure of ZMNY group can be more in line with the interests of stakeholders, and provide some inspiration to enhance the level of corporate social responsibility information disclosure in China.
Keywords/Search Tags:Corporate social responsibility, Information disclosure, Stakeholders
PDF Full Text Request
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