Research On Corporate Social Responsibility Audit Of China's Extractive Industry Enterprises

As a major energy consumer,China's extractive industry is China's basic supporting industry which provides 93% of energy for China's economic development.However,with the rapid development of China's economy,while the demand for energy has increased,the enterprises in the extractive industry have caused excessive exploitation of natural resources,mining accidents,dust pollution,water pollution,and greenhouse effect for the expansion of production and management activities.The series of problems has hindered the process of building a harmonious society in our country.General Secretary Xi pointed out: "Building ecological civilization,affecting people's well-being is related to the future of the nation;implementing new development concepts and promoting green development methods and lifestyles....Environmental protection and governance should focus on outstanding environmental issues that address the health of the people;The civilized system must protect the ecological environment with the strictest system and the strictest rule of law...".Therefore,how to promote the extractive industry enterprises to fulfill their social responsibilities(especially environmental responsibility),effective supervision and governance are essential.In this context,the current corporate social responsibility audit research has come into play.This paper selects the extractive industry enterprise-China Shenhua as an example,comprehensively expounds the work done by China in the social responsibility audit of such high-pollution industries,what are the shortcomings,how to improve the social responsibility audit system in the future,and further strengthen such enterprises.Social responsibility audits help companies to consciously fulfill their environmental responsibilities while achieving their economic value.There is no doubt that the research in this paper has important theoretical and practical significance.Based on a review of domestic and international corporate social responsibility audit research,this paper selects the more prominent environmental problems in China as an entry point,and takes extractive industry enterprises as an example to pass social responsibility for such high-pollution industries.Analyze the latest situation and existing problems of audit practice,and learn from the practical experience of domestic corporate social responsibility audit.Finally,it tries to propose countermeasures for further improving the social responsibility audit of extractive industry in China.The structure of this paper is as follows:The first part is the introduction of this paper,which mainly introduces the background and research significance,research methods and innovations of this paper.In this part,through the combing of related literature at home and abroad,the research path and development direction of current corporate social responsibility audit are clarified.The second part is the theoretical basis of corporate social responsibility audit.Theories such as sustainable development theory,principal-agent theory,external effect theory and stakeholder theory are taken as the theoretical basis of this study,which further explains the inevitability and urgency of this research.The auditing theory framework elaborates on the objectives,principles,main bodies,standards,contents and procedures of the social responsibility audit of the extractive industry.The third part is mainly a macro analysis of the development status of China's social responsibility audit,mainly through the statistical analysis of the relevant data of China's corporate social responsibility report in recent years,describing the general progress of China's extractive enterprises on social responsibility audit practice.The fourth part is the case study of this paper.Taking China Shenhua as an example,it analyzes the frontier situation of China's extractive industry enterprise social responsibility audit and summarizes its desirable experience and its inadequacies.The fifth part is to analyze the problems found in the previous development status,combining with the experience of enterprises in the case analysis,and provide suggestions on how to improve the social responsibility audit theory and practice of extractive enterprises in China.