The Problems And Countermeasures Of Corporate Social Responsibility Information Disclosure In Power Corporate

With the rapid development of social economy, the influence of modern enterprises in all aspects of society, politics and economy increasing, enterprises in the development of their own but also can not be a waste of resources, environmental pollution, occupation safety, labor disputes, consumer rights infringement problems out, and timely disclosure of corporate social responsibility has become the inevitable choice of enterprise growth and the development of. Corporate disclosure of social responsibility disclosure of social responsibility can be used in the annual report released, the independent social responsibility report, environmental report, interim announcement, daily information and other forms, through the website of the stock exchange, the mainstream media, the company's official website, the official micro-blog and other channels to its stakeholders and corporate disclosure of social and environmental impact, etc. the information process, the official website set up the social responsibility of the column(CSR column), because of its irreplaceable flexibility, timeliness, which has become the mainstream of the disclosure. Because of the electric power industry is serious pollution, high safety, social responsibility information disclosure should be objective, the company's problems truly presented to all stakeholders; on the other hand, there are many power companies the figure of China's first batch of CSR report in electric power industry the disclosure of social responsibility report won many awards in the international rating agencies, led to a certain extent in the preparation of other industries in China's social responsibility report.Therefore, choose the power industry as the object of analysis of China's social responsibility report very typical, and also it is imperative to study the electric power industry social responsibility information disclosure. The theoretical basis of this paper including business ethics theory, signaling theory, sustainable development theory and stakeholder theory, and put forward on the basis of these theories, the characteristics of electric power industry information disclosure of social responsibility in six aspects, namely: safety responsibility, environment and sustainable development, the responsibility of shareholders and creditors responsibility, employee responsibility the supply chain, and social responsibility.Combining with the particularity of electric power industry requirements above the social responsibility information disclosure of the status of social responsibility disclosure of Henan Province, the only provincial capital holding power listing Corporation, Cmi Holdings Ltd Yuneng carries on the analysis from the following two aspects. On the one hand, the holdings disclosed in the annual report of the social responsibility information are transverse industry comparative analysis and historical analysis; on the other hand, in the column of corporate social responsibility social responsibility research center of Academy of Social Sciences Department of economics of the construction of enterprise evaluation system based on the established more suitable for power industry CSR column evaluation system in this paper, the system adopted the questionnaire survey method based on the official website, Yuneng column(CSR column of social responsibility information disclosure evaluation analysis). With the above two aspects of the analysis, this paper further puts forward the existing social responsibility information disclosure content is not complete, not released independent social responsibility report and the official website of CSR column Yuneng social responsibility information disclosure and other issues, to solve these problems, this paper combined with the related theory and literature, to put forward the following suggestions: Yuneng from the social responsibility information category, management of social responsibility information disclosure, and negative social responsibility information from three aspects to improve the integrity of the Yuneng disclosure of social responsibility, the independent social responsibility report released and improve the official website of the CSR column and give full play to its flexibility, make Yuneng social responsibility information disclosure quality on a new step. And by the time to our country electric power enterprise CSR column information disclosure inspiration.