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Research On Social Responsibility Evaluation System Of Dual Carbon Strategy In Petroleum Industry

Posted on:2024-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:K H CaoFull Text:PDF
GTID:2531307058471434Subject:Accounting
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With the increase of greenhouse gas emissions and the intensification of climate change in the world,in order to cope with global climate change and promote innovation-driven green,low-carbon and high-quality development,General Secretary Xi Jinping proposed that "carbon dioxide emissions should strive to reach a peak by 2030 and strive to achieve carbon neutrality by 2060",which further clarifies the "double carbon" goal that China needs to achieve to cope with the climate change problem.This further clarifies the "double carbon" target that China needs to achieve in order to tackle the climate change problem.China has a high-carbon industrial and energy structure,industrial development inertia,strong path dependence,in order to achieve the "double carbon" goal,the energy industry will face greater challenges,and oil as China’s important consumer energy,provides an important material basis for low-carbon transformation,oil companies as the pillar of China’s economic development and influence As a pillar industry of China’s economic development and a major factor affecting the progress of the "double carbon" target,the fulfillment of their social responsibility has also attracted much attention from the society.However,there is currently no unified and systematic system for assessing the social responsibility of oil companies in China.which makes it difficult to form incentives and guidance for oil companies.This paper uses the triple bottom line and other related theories,combined with ESG concepts and the concept of social responsibility,to construct a DSR social responsibility evaluation model for oil enterprises,and takes Enterprise H,a typical representative enterprise in the oil industry,as an example to evaluate and analyze the performance of its social responsibilities.Firstly,the research background,research method and innovation of this paper are explained,followed by a review of the research results at home and abroad to understand the current status of CSR research;secondly,the three major elements of ESG,namely "environment","society" and "governance",are compared with each other.Secondly,the evaluation indexes are selected by combining the three elements of ESG: "environment","society" and "governance" with the connotation of CSR,and "environmental dimension,social dimension,governance dimension and economic dimension" are selected as the first-level indexes,and the "driver-state-response" in the DSR model is used.The evaluation system of social responsibility of oil companies is constructed by refining the original indicators with the classification method of DSR model "Driver-State-Response".Next,the importance of the indicators is ranked and selected,and the weights of different evaluation indicators are assigned using hierarchical analysis and passed the consistency test;the AHP method is used to assign the weights of each indicator and the consistency test is conducted;finally,Enterprise H is used as a case study object,and the fuzzy integrated evaluation method is used to evaluate and score the indicators of Company H from 2017 to 2021.and then analyze the weaknesses and positive initiatives in the fulfillment of social responsibility,and in combination with the above analysis,we propose relevant suggestions for oil companies to strengthen the fulfillment of social responsibility.This paper draws the following conclusions from the study: by running the social responsibility evaluation system of oil enterprises,it is found that the overall social responsibility rating of H enterprises from 2017 to 2021 is gradually increasing,and the awareness of social responsibility fulfillment is improving;at the same time,when evaluating the social responsibility of oil enterprises under the dual carbon strategy,enterprises should focus on the fulfillment of environmental responsibility and sustainable profitability.This paper combines the current development situation of China’s petroleum enterprises,and establishes a social responsibility evaluation system with industry characteristics based on an in-depth study of the social responsibility characteristics of the petroleum industry,which can provide reference for the evaluation of social responsibility of petroleum enterprises under the dual carbon strategy in the future.
Keywords/Search Tags:Social Responsibility Evaluation, ESG Theory, Dual Carbon Strategy, DSR Model
PDF Full Text Request
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