Research On Social Responsibility Accounting Information Disclosure Of KL Coal Company

With the development and progress of the times,social and economic development has also entered a new stage.As the main body of social and economic development,except pursuing economic benefits,enterprises must also take on social responsibilities and realize the harmonization and unification of enterprise development and the social environment.Due to the special industry attributes and operating environment,coal companies pay more attention to their social responsibility commitments.This thesis takes KL coal company as an example,and in light of the problems in its social responsibility accounting information disclosure,it discusses countermeasures to improve corporate social responsibility accounting information disclosure to achieve a good situation of "win-win" economic and environmental benefits.This thesis mainly adopts the literature research method and comparative analysis method to collect,sort and analyze the literature data.On the basis of sorting out the relevant theories of social responsibility accounting information disclosure,the thesis collected KL and othr coal companies’ relevant data from 2014 to 2018 for comparative analysis.This thesis takes the company’s social responsibility accounting information disclosure as the starting point,analyzes the company’s social responsibility accounting information disclosure from the perspective of stakeholders,and studies the content and method of its disclosure.Through the full analysis of KL coal company’s social responsibility report,this thesis explores the problems in the disclosure process: disclosure of the rights and interests of various stakeholders is poor,social responsibility accounting information disclosure lacks specific data support,disclosed social responsibility accounting information lacks comparability,the participation of various stakeholders of the company is not high.This thesis further analyzes the causes of these problems: the social responsibility accounting information disclosure awareness is weak,professional and technical personnel level and comprehensive quality is not high,social responsibility accounting information indicators are not perfect,lack of communication mechanism with stakeholders,social responsibility accountinginformation disclosure supervision is insufficient,social responsibility accounting information disclosure related laws and regulations are not perfect,and put forward improved recommendations: first,to enhance the awareness of social responsibility accounting information disclosure;second,to improve the competence and professional quality of accounting personnel;third,to improve social responsibility accounting information indicators;fourth,to establish communication mechanism with stakeholders;fifth,to strengthen the quality of social responsibility accounting information disclosure audit supervision and sixth,to improve social responsibility accounting information disclosure related laws and regulations.The conclusion of this thesis can enrich and perfect the information disclosure content of KL coal company’s social responsibility accounting,which will not only help KL coal company to establish a good company image,but also provide some reference for other enterprises in the same industry to disclose social responsibility accounting information.