Social Responsibility Performance Evaluation For Coal Corporations Of China Based On Grey Correlation Analysis Based On Published Corporate Social Responsibility Reports

With the development of the market economy, enterprises, as the main participant of economic activities, have played an increasingly important role. However, some social problems caused by it can not be ignoreed, such as food safety, environmental pollution, waste of resources, production safety problems and corporate social responsibility issues.China is regarded as a country sufficient in coal resources and both the production and consumption are huge. The coal industry belongs to the resource mining industry and coal is believed to be non-renewable energy. In recent years, mining accidents occurred frequently and the destruction of the ecological environment has become the focus of the public. Moreover, there are huge problems in the rights and interests of employees and in occupational disease prevention and control. the social from all walks has had the growing concern about the social responsibility on the coal enterprise performance. Thus, a set of scientific evaluation system of coal enterprise society responsibility should have been established to measure the situation of coal enterprises to fulfill social responsibility. It will be of benefit to improve coal enterprise social responsibility consciousness, indicate the direction for the production and business operation activities of the coal enterprises, promote the harmonious development of economy, society, enterprises and the environment.In this paper, through summarizing numbers of literatures, and analyzing the particularity of coal enterprises, according to the situation of fulfilling social responsibility in the coal enterprises, the author applyed stakeholder theory, information asymmetry theory, corporate responsibility theory, sustainable development theory as the foundation, starting from the aspects of non-economic factors, set up five dimensions, including the environment dimension, the coal enterprise performance evaluation dimension, social security contribution dimension, the dimension of legal liability, multivariate innovation sustainable level dimensions, and 22 indicators in the second dimension level, both qualitative indexes and quantitative indicators. On the research object, the author finally chose 18 enterprises from 20 which have released the coal enterprise social responsibility report in 2015 as the research objectIn the performance evaluation methods, this thesis choose grey correlation analysis method of grey correlation theory as the research method. Through the empirical analysis with 18 companies comprehensive evaluation score of social responsibility, and 22 grey correlation degree index respectively, the paper calculates the average scores of each index, and points out that corporate social responsibility in the future development direction. Finally, summarize the theory and the results of empirical research. This paper gives the relevant policy recommendations from government, enterprises and society three aspects. And provide coal enterprises with strategies that are able to improve and perfect the social responsibility for the future direction.