The Research On Information Disclosure Of Petrochemical Corporate Social Responsibility

Enterprises as an important part of human society,both from their own development or building a harmonious society,enterprises should bear social responsibility,the haze,water pollution and other environmental issues and food safety,production safety and other issues happened frequently,it should take the initiative to take social responsibility,showing that enterprises should bear the responsibility,promoting economic and social development and protecting the interests of stakeholders.Enterprises in the commitment to social responsibility,the public need to effectively understand the corporate responsibility,then,corporate disclosure of social responsibility information situation by more and more people concerned.Oil is the blood of modern industry,the normal operation of the national economy and the people's daily life are inseparable from the oil,but the petrochemical industry is heavily polluting industries,whether it is the production of various products,or the entire production process will be very serious pollution,the vintage properties of petrochemical enterprises determine that their economic activities are opposite to environment and other issues related to sustainable development,and once the accident is more likely to threaten the safety of life and property,so that the parties concerned a profound understanding to the oil companies to fulfill the urgency and necessity of social responsibility.In this paper,through normative studies and case studies,this paper chooses Sinopec to conduct case studies and put forward suggestions to improve the disclosure of social responsibility of petrochemical enterprises.The paper first reviews the domestic and foreign literatures and related theories of corporate social responsibility disclosure,and then analyzes the general situation of petrochemical industry disclosure.It is concluded that the social responsibility disclosure of petrochemical industry is in the catching stage,and it is necessary to constantly improve the disclosure of social responsibility.Then,through the statistical analysis of Sinopec 2011-2015 published social responsibility report,and Sinopec 2015 social responsibility report and CNOOC and CNPC's 2015 report comparative analysis found that Sinopec report problems and reasons,combined with normative research,Proposed to optimize the petrochemical corporate social responsibility disclosure recommendations: to strengthen the petrochemical enterprises to actively disclose the social responsibility report awareness and the establishment of social responsibility internal control system to promote social responsibility and internal control of healthy development;improve the petrochemical corporate social responsibility accounting framework;clear petrochemical enterprise disclosure target,principle and content,establishing a sound petrochemical social responsibility information disclosure system;improve the audit staff business ability,improve the government and oil associations on the regulatory business supervision system,improve the company's governance structure and other aspects of social responsibility report assurance business.