Research On Social Responsibility Information Disclosure Of Y Coal Enterprise

Since the reform and opening up,in order to narrowing the economic development distance with developed countries,accelerating the economic development has become the focus of all works.However,with the rapid development of China's economy,environmental pollution,ecological damage,food safety and other social and environmental problems have gradually arisen.These problems not only have an increasingly negative impact on the public's life and health,but also have a serious impact on the sustainable development of China's economy,leading to the spread of public discontent.As the micro-subject of market economy,enterprises are the producers of these problems,and should undertake social responsibility to eliminate public discontent? The discussion on this topic has attracted wide attention from the Industry,academia and Politics.Coal,as the most basic energy source in China,is of great significance to the sustainable development of China's economy.However,coal,as a natural resource,often causes great damage to the ecological environment in the process of mining and processing.In addition,due to the harsh working environment,there are many uncontrollable risk factors,leading to frequent major safety accidents during the coal mining and processing.Therefore,coal enterprises usually have a poor image in the public.In order to establish a good social image,some coal enterprises began to actively fulfill their social responsibilities and make detailed disclosure.As the representative of private coal enterprises,whether Y coal enterprise can take the initiative to undertake social responsibility will seriously affect the performance of social responsibility of other private coal enterprises.Therefore,the paper takes Y coal enterprise as the research object,and systematically studies the situation of its Social Responsibility Information Disclosure,with a view to providing suggestions for improving the quality of social responsibility information disclosure of Y,it will help other private coal enterprises to actively fulfill their social responsibility.The main contents of this paper include: Firstly,on the basis of reviewing the relevant research literature,basing on Stakeholder Theory and the industry characteristics of China's coal enterprises,a set of evaluation index system of social responsibility information disclosure of coal enterprises is constructed;Secondly,the quality of Y's social responsibility information disclosure is evaluated by using the evaluation index system;Finally,combined with the research conclusions,the paper puts forward some countermeasures to improve the quality of Y's social responsibility information disclosure from the aspects of enhancing the awareness of social responsibility information disclosure,improving the governance model,etc.