煤炭行业上市公司社会责任信息披露问题探析.pdf

煤炭行业上市公司社会责任信息披露问题探析 摘 要 近年来，伴随着经济发展方式和社会实际需求的转变，公众社会责任意识逐渐加 强，有关于企业社会责任信息披露的研究也越来越多，政府和媒体对企业履行社会责 任的情况投入了更多的关注，企业的经营者们也越来越意识到企业除了肩负着提高经 济效益、增加营业利润的责任之外，还应该对其他影响企业发展的相关因素承担一定 的责任。企业承担相应的社会责任是理所应当的任务，企业应该对员工、消费者、社 区、环境及其他利益相关者提供相应的、全面的、真实的社会责任信息。企业社会责 任信息披露有利于政府对企业的控制，有助于形成健康稳定的社会氛围，同时也能够 促进企业履行社会责任、提高国际市场竞争力。企业社会责任信息披露与建设和谐社 会息息相关，只有协调好企业对社会和经济责任的关系，才能使企业在和谐社会中进 行更好更快的发展。本文首先对通过对煤炭行业上市公司社会责任以及信息披露问题 的基本定义综述，然后通过我国当前煤炭行业上市公司社会责任信息披露问题的现状 分析，阐述存在的问题和解决问题的对应措施，以期有所裨益。 关键词：煤炭行业；上市公司；社会责任；信息披露 AN ANALYSIS OF THE SOCIAL RESPONSIBILITY INFORMATION DISCLOSURE OF LISTED COMPAINES IN THE COAL INDUSTRY ABSTRACT In recent years, accompanied by changes in economic development patterns and the actual needs of society,public awareness of social responsibility has gradually strengthened. There are also more and more studies on the disclosure of corporate social responsibility information. The government and media have invested more in fulfilling social responsibilities. With more attention,the managers of companies are increasingly aware that in addition to shouldering the responsibility of improving economic efficiency and increasing operating profit, they should also assume certain responsibilities for other factors that affect the development of the company. It is a proper task for companies to undertake corresponding social responsibilities. Enterprises should provide relevant, comprehensive and real social responsibility information to employees, consumers, communities, the environment and other stakeholders. The disclosure of corporate social responsibility information is conducive to the government’s control of the enterprise, and it contributes to a healthy and stable social atmosphere. At the same time, it can also promote the fulfillment of corporate social responsibility and improve the competiti