Research On The Social Responsibility Cost Of Heavily Polluting Enterprises

Heavy pollution industry in recent years,frequent severe environment pollution,countries began to launch requires heavy pollution enterprise pursues a policy of social responsibility information disclosure system,the social from all walks of life requires heavy polluting enterprises to fulfill social responsibility for them.But when heavy polluting enterprises have to adapt to the outside world and sound social responsibility,also should according to enterprise's own production and business operation ability,choose reasonable and effective solution to fulfill social responsibility,so whether corporate social responsibility cost analysis ability is particularly important.From the existing literature results,about the cost of polluting enterprise social responsibility,there are few research and without for heavily polluting industries and enterprises to formulate rational and effective social responsibility cost analysis system,so study of heavy pollution enterprise society responsibility cost analysis will need to be further extended.This article is based on both at home and abroad for the cost of corporate social responsibility and heavily polluting enterprises to fulfill social responsibility of the relevant literature,on the basis of stakeholder theory,on the corporate social responsibility cost of heavy pollution industry connotation definition and classification.Corporate social responsibility in heavy pollution cost classification based on the stakeholder responsibility to carry on the recognition,measurement,according to the analysis indicators of heavy pollution enterprise social responsibility cost,corporate social responsibility to build heavy pollution cost analysis system.Building heavy pollution enterprise social responsibility cost analysis system helps to polluting enterprises to analyze its social responsibility cost,according to the analysis conclusion reasonable work out plans to perform the social responsibility,to promote the sustainable development of the enterprise and society.In addition this article selects the representative XSH enterprise as a case of heavy pollution industry analysis object,used to build the heavy pollution of corporate social responsibility cost analysis system,for XSH enterprises during the period of 2011 to 2015,and the whole social responsibility cost spending by structure analysis,put forward on the analysis of XSH enterprise exists in the social responsibility cost problem,and gives relative countermeasures for reference and help to fulfill the social responsibility of enterprise is more effective.