Research On The Quality Of Corporate Social Responsibility Information Disclosure In Coal Industry

With the proposal of "13th Five-Year Plan" and the Five Development Concepts of“innovative,coordinated,green,open,and shared”,the sustainable development of coal industry has become the focus of public concern again.Coal industry is special,and the dangerous working conditions and the pollution of the ecological environment are more serious than other industries.China is the largest coal producer and consumer in the world.It relies heavily on coal,which makes the coal industry shoulder greater social responsibility.For a long time,despite the constraints of national policies,regulations and many media reports,problems of environmental damage and production safety accidents occur frequently.We should pay more attention to the issue of social responsibility.This paper chose the CSR information disclosed by 27 coal industry listed companies from 2013 to 2017 as the research subject.Firstly,after sorting out the scholars' documents of CSR disclosure at home and abroad,this paper summarized many factors affecting the quality of disclosure,such as corporates' size,profitability and media attention,etc.Secondly,on the basis of stakeholder theory,this paper evaluated the quality of CSR information disclosure from six dimensions: substantive,integrity,readability,comparability,balance and reliability,synthesizing the standards and guidelines of disclosure compilation at home and abroad and the rating system of authoritative institutions.And then found that there are some problems in the quality of coal industry disclosure,such as incomplete disclosure content,inadequate quantitative data disclosure,low reliability,and inadequate disclosure of important aspects affecting the industry.The main reasons are due to the lack of external supervision,the inconsistency of disclosure norms and the lack of awareness of internal disclosure.Finally,in view of the above problems,this paper put forward correspondingcountermeasures from the external and internal dimensions,aiming at improving the quality of disclosure of social responsibility information in coal industry.