Research On The Current Situation And E Valuation System Of Social Responsibility Information Disclosure Of Energy Enterpri Ses Under The Background Of "Dual Carb On And Dual Control"

Since 1950s,Corporate social responsibility(CSR for short)has become an important topic in academic circles.It refers to the fact that enterprises,while pursuing profits,should shoulder the responsibility for employees,communities and consumers,as well as the heavy responsibility for environmental protection,break through the tradition of taking profits as the sole purpose,face and solve problems with a more positive attitude,make greater contributions to the economy and society,and emphasize that the production process is people-oriented.In contrast to the United States’ KLD index,the Chinese evaluation system for corporate social responsibility is not flawless,and the research on this topic is still in its infancy in terms of both quantity and quality.Therefore,it is imperative to strengthen the research on corporate social responsibility index evaluation.In recent years,the harm of climate change to the environment is getting worse and worse.Many species will be in danger of extinction because they can’t adapt to this change.Glacier melting and sea level rise will seriously threaten the long-term survival of mankind.At the Third Plenary Session of the 18 th CPC Central Committee,the CPC Central Committee proposed a dual control of energy consumption intensity and total amount(known as "dual control of energy consumption").To ensure sustainability,humans must adopt an environmentally friendly,green,and low-carbon approach,and all nations must cooperate to reduce greenhouse gas emissions through global agreements.In September 2020,President Xi Jinping made a clear proclamation of the "dual carbon" objective: to reach the peak of carbon dioxide emissions by 2030 and reach carbon neutrality by 2060.a policy that marked the Chinese government’s significant progress in dual control of energy consumption and quantity.The Chinese nation’s sustainable development hinges upon a far-reaching economic and social transformation,one that is not only essential for the welfare of future generations,but also the key to its success.In the context of "dual carbon and dual control",The implementation of social responsibility in energy enterprises in China has ushered in new challenges and tasks,The disclosure status of corporate social responsibility information has become a focus of public attention,in such a severe situation,combined with the "dual carbon and dual control" goal of corporate social responsibility research is self-evident.Therefore,under the guidance of the goal of "dual carbon and dual control",this paper constructs a system for evaluating the disclosure of CSR information in the energy industry,and takes the representative enterprise TNB Group in the industry as an example to make a comprehensive assessment of its CSR implementation status,from which the successful experience of the disclosure work of TNB is found,the existing practical problems and the corresponding reasons,and finally puts forward a series of effective suggestions,in order to improve the quality of energy CSR disclosure and promote the development of the industry.It also provides a reference standard for evaluating the quality of energy corporate social responsibility disclosure.