Research On The Construction Of Social Responsibility Audit Index System Of New Energy Enterprises

Under the background of the social development requirements and the strong implementation of supply-side structural reforms,the new energy industry has received extensive attention.As a substitute and supplement to traditional conventional energy,the new energy industry has the advantages that traditional energy does not have,to save resources and value for environmental improvement,so new energy companies should assume broader and stricter social responsibilities,and social responsibility audits of new energy companies should also be put on the agenda.However,the social responsibility audit in the true sense of China has not yet been realized,and there is no consensus on the social responsibility audit indicator system.This status quo not only hinders the development of social responsibility audit practice,but also is not conducive to enterprises to regulate their own behavior,not to conducive to the company's active commitment to social responsibility.To this end,it is necessary to construct a scientific and reasonable social responsibility audit indicator system.Based on the research results at home and abroad,this paper studies the social responsibility auditing index system of new energy enterprises,hoping to quantify the fulfillment of social responsibility,to promote the development of social responsibility auditing practice,and to guide new energy companies to actively fulfill social responsibility.Based on the stakeholder theory,this paper combines the characteristics of new energy enterprises,summarizes the social responsibility content of new energy enterprises,and on this basis defines the concept and content of social responsibility audit of new energy enterprises,and systematic analysis of the problems of fulfilling social responsibility of new energy enterprises and the existing social responsibility auditing index system are insufficient when applied to new energy enterprises.Therefore,it is necessary to construct a social responsibility auditing index system for new energy enterprises;Then based on the above theoretical research,combined with the particularity of social responsibility of new energy enterprises,the indicators are designed from two aspects: qualitative and quantitative.The qualitative indicators are designed from the macro level,the quantitative indicators are around the individual,public and natural resources environment stakeholders,the analytic hierarchy process is used to assign weights to each index,and a set of social responsibility auditing index system for new energy enterprises is designed;Finally,GCL New Energy Holdings Co.,Ltd.was selected as an application case,and the constructed index system was used to calculate the social responsibility score of GCL New Energy in 2018,and the scores were analyzed to judge the fulfillment of corporate social responsibility.Then a social enterprise auditing index system of a general enterprise is selected for comparison.The results obtained by using the two index systems and the actual performance of GCL's new energy social responsibility are compared and verified.The results show that the index system constructed in this paper is more scientific.According to the results of social responsibility audit,the company has made targeted recommendations.