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An Empirical Study On Social Responsibility Of Heavy Pollution Enterprises

Posted on:2018-12-18Degree:MasterType:Thesis
Country:ChinaCandidate:B X ShenFull Text:PDF
GTID:2359330518468559Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,as people pay attention to the living environment,heavily polluting enterprises are increasingly affected by people's psychological conflict,this psychological conflict with the current air pollution,water pollution and solid waste is directly related to the random throw.As the basis of the national economy,heavily polluting enterprises to enhance people's living standards is essential,but the current economic and environmental contradictions have reached an urgent point.During the Thirteen five plan,the state's requirements for the economy were high-speed development,with a greater concern about the balance and sustainability of development.Therefore,environmental protection and sustainable development would be the need for heavily polluting enterprises to face A problem.In the current economic restructuring of the critical period,heavily polluting enterprises to formally adjust the development strategy of a good time for enterprises to upgrade and opening up new development path is imperative.This article first analyzes the evaluation system of CSR(CSR),which is divided into factor-oriented evaluation system and goal-oriented evaluation system.The factor-oriented evaluation system is based on the stakeholder theory,and the evaluation index is set according to the characteristics of each factor according to the characteristics of the stakeholders.The goal-oriented evaluation system is based on the theory of sustainable development,the evaluation of the degree of achievement of the target,that is,whether the corporate social responsibility to achieve a certain degree of assurance objectives to achieve the evaluation.The factor-oriented evaluation system mainly focuses on the current level of social responsibility of heavily polluting enterprises,and the goal-oriented evaluation system focuses on the future social responsibility level of the enterprise.The two evaluation systems have different emphasis This paper combines the advantages of the two evaluation systems,according to the principles and basis of the design of social responsibility of heavily polluting enterprises,to build a suitable evaluation system for heavily polluting enterprises.Secondly,this paper selects 101 heavy-duty listed companies to carry out factor analysis and principal component analysis,and obtain the comprehensive score of each common factor score and heavy polluting enterprise and sort it.Finally,this paper chooses the capital mining industry to carry on the case study.Based on the CSR factor-oriented evaluation system and the goal-oriented evaluation system,this paper comprehensively recognizes the current CSR level of the heavily polluting enterprises,taking into account the practice of CSR and the development potential of CSR in the future.Based on the theory of incomplete contract,we can study the characteristics and concrete practices of the primary stage and the stage of social responsibility of the heavily polluting enterprise through the typical case study,and provide suggestions for the government to regulate the social responsibility of the heavily polluting enterprise,Both to avoid re-polluting enterprises to go "business to do what the government should do," the old way,but also effectively prevent the business to avoid CSR problems.
Keywords/Search Tags:Social responsibility, Element orientation, Goal-oriented, Innovative input level
PDF Full Text Request
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