Construction Of The Social Responsibility Audit Index System Of Power Generation Enterprises In China

The power generation industry is an important pillar industry for people’s livelihood.It is responsible for upgrading the electrification level of industrial production,transportation,construction,residential and other fields.The mechanism innovation of power generation enterprises is developing towards more "low-carbon,electrified,intelligent and market-oriented".The power generation enterprises have gradually become a key field to reduce carbon emissions and support the social transition to low-carbon,which requires power generation enterprises should assume more and heavier social responsibilities.In recent years,the corporate social responsibility reports released by power generation enterprises show that the situation of power generation enterprises undertaking social responsibility is not optimistic.The public degree of social responsibility information is low,and the release ratio is low.State-owned enterprises account for a large proportion and release reports in different forms.The disclosure is not comprehensive.Corporate social responsibility audit consciousness is weak.Corporate social responsibility audit subjects vary greatly.These problems have seriously hindered the fulfillment of power generation enterprises’ social responsibility and the development of social responsibility audit.At present,although some scholars study the social responsibility audit index system of power generation enterprises,they only consider quantitative indicators rather than qualitative indicators,and the audit index system constructed is not complete.By establishing a set of logical and applicable CSR audit index system for power generation enterprises,this paper hopes to help supervise the performance of power generation enterprises’ social responsibilities.After sorting out relevant domestic and foreign literatures on social responsibility audit,this paper summarizes and summarizes the content of social responsibility of power generation enterprises,and defines the concept of social responsibility audit of power generation enterprises.At the same time,this paper divides the social responsibility audit of power generation enterprises into four aspects: overall social responsibility planning,economic level,social level and environmental level.According to the stakeholder theory,it divides the concrete content of social responsibility audit.After defining the content of power generation enterprise social responsibility audit,6 qualitative indicators and 25 quantitative indicators are selected on the basis of stakeholder theory and triple bottom line theory.The entropy method is used to analyze the relevant data of 20 power generation enterprises in 2021,and determine the weight of audit indicators,so as to establish a set of social responsibility audit index system suitable for power generation enterprises.Finally,TOPSIS is used to score H Power Company and 19 other power generation enterprises,and a relatively general result is obtained for H Power Company’s social responsibility performance in2021.According to the audit results,in view of the problems in the performance of corporate social responsibility of H Power company,this paper puts forward suggestions from the aspects of strengthening legislation,improving the form and content of corporate report,emphasizing audit institutions’ audit of social responsibility report,strengthening the supervision of the performance of corporate social responsibility and so on.It is hoped to perfect our enterprise social responsibility audit index system,to provide the reference for future power generation enterprise social responsibility audit.