Research On The Social Responsibility Evaluation And Information Disclosure Of Coal Enterprises

As an important part of enterprise management of its own environment,social impact,social responsibility has become an important path and key indicators for enterprises to realize their own and social common sustainable development.The" 14th Five-Year Plan" has been opened,and the plan should be pointed out that enterprises should convert social responsibility from "wishful responsibility" to "necessary responsibility",and actively fulfill social responsibility,highlighting the company’s social responsibility.Consciousness Provide core competitiveness for the future development.As the pillar industry in my country’s economic development,the coal industry is responsible for more important social responsibilities than other industries due to the particularity of their industries and operating environment.Therefore,how to effectively evaluate and disclose corporate social responsibility to become the hot problem of social public attention.This paper starts from the perspective of coal enterprises,based on the research results of domestic and foreign social responsibility and information disclosure,through the statistical analysis of the current status of social responsibility information disclosure of coal listed companies in 2012,found that there is the following problems in the disclosure process:my country’s coal listed companies have not been unified in disclosure form.Industry companies lack comparability;quantitative information is not enough in disclosure,the industry information is incomplete,in terms of information users;there is no third-party regulator intervention And the authenticity of the information is in great question.Therefore,it is especially important to construct a scientific and effective coal enterprise social responsibility evaluation index system.This paper combines the industry characteristics of coal enterprises,based on the three-weeks of bottom line theory,from three aspects of economic responsibility,social responsibility and environmental responsibility,to build a social responsibility evaluation index of the development characteristics of its own industry,And the fuzzy comprehensive evaluation method,design the model model of the coal enterprise social responsibility evaluation index system,and analyzed the effectiveness of the evaluation system as an example of Shaanxi Coal Industry.Finally,discussing the improvement of coal enterprises to perform social responsibility evaluation and information disclosure,and this is the proposal for the construction of coal enterprises’ social responsibility.