Construction And Application Of Quality Evaluation System For Social Responsibility Information Disclosure Of Electric Power Company

The concept of "social responsibility" was first put forward by Oliver Sheldon,a British scholar in 1924.It developed rapidly in the following decades.The research and practice of social responsibility theory in foreign countries became more and more mature.Since our countiy began to pay attention to it in the 1990s,many scholars have begun to study corporate social responsibility.The theoretical research has developed rapidly,and the practice is still in the exploratory stage.With the rapid development of China's economy,the electric power industiy,as a basic livelihood industry,supports the development of various economic entities,and even plays an important role behind the country's political activities.However,compared with other industries,the power industry has greater security risks and environmental hazards.There is a great demand for energy resources.Therefore,while pursuing economic benefits,power companies must take into account the needs of various stakeholders,actively fulfill their social responsibilities and make disclosure.Therefore,on the basis of studying the relevant literature at home and abroad,this paper establishes a quality evaluation system of social responsibility information disclosure of power companies,and takes Shenzhen Energy as an example to study its application.It will help to improve the quality evaluation system of corporate social responsibility information disclosure in China,promote relevalt research to be in line with the international level on the frontier issues of disciplines,and promote the interactive development of accounting and other disciplines.Through the analysis of the quality of social responsibility information disclosure of case companies,the paper summarizes the experience and lessons,standardizes the disclosure of social responsibility information of power companies in China,promotes the establishment of relevant laws and regulations on social responsibility information disclosure,and promotes the sustainable development of enterprises.Based on the analysis of relevant literature,referring to the evaluation index system and guidelines of social responsibility at home and abroad,this paper constructs the quality evaluation system of social responsibility information disclosure of power companies,and takes Shenzhen Energy as an example to analyze the specific application of the evaluation system.According to the analysis results,the publication rate of CSR reports of power companies is not high,and the content,structure and form of CSR reports are uneven.There are some problems,such as poor report integrity,imperfect disclosure of substantive issues,lack of comparability of reporting information,less quantitative information,difficult to guarantee the reliability of reporting,and poor readability.In view of the above problems,this paper puts forward the following suggestions for reference:improving the level of corporate governance,formulating and improving laws and regulations,sfrengthening communication with stakeholders,unifying the preparation criteria of CSR reports,and developing independent third-party authentication.The main contributions of this paper are as follows:Firstly,for specific industries,this paper is more in-depth than previous studies.In die past,many master's theses and periodicals only discussed the content information of a certain kind or a certain corporate social responsibility disclosure.This paper is based on the understanding of the specific content of corporate social responsibility,and how to evaluate the information of corporate social responsibility disclosure,which is further than previous studies.Secondly,using index method and analytic hierarchy process,a more perfect evaluation system of the quality of social responsibility infornation disclosure conforming to the characteristics of China's power companies is established on the existing basis.In the past,most literatures have studied the index weight of the evaluation system,which is determined by the author or directly copied by some evaluation organizations.In this paper,analytic hierarchy process(AHP)is used to calculate the index weight of solitude accurately by using relevant software,which is relatively more objective.