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ANANALYSISOFTHESOCIALRESPONSIBILITYINFORMATIONDISCLOSUREOFLISTEDCOMPAINESINTHECOALINDUSTRYABSTRACTInrecentyears,accompaniedbychangesineconomicdevelopmentpatternsandtheactualneedsofsociety,publicawarenessofsocialresponsibilityhasgraduallystrengthened.Therearealsomoreandmorestudiesonthedisclosureofcorporatesocialresponsibilityinformation.Thegovernmentandmediahaveinvestedmoreinfulfillingsocialresponsibilities.Withmoreattention,themanagersofcompaniesareincreasinglyawarethatinadditiontoshoulderingtheresponsibilityofimprovingeconomicefficiencyandincreasingoperatingprofit,theyshouldalsoassumecertainresponsibilitiesforotherfactorsthataffectthedevelopmentofthecompany.Itisapropertaskforcompaniestoundertakecorrespondingsocialresponsibilities.Enterprisesshouldproviderelevant,comprehensiveandrealsocialresponsibilityinformationtoemployees,consumers,communities,theenvironmentandotherstakeholders.Thedisclosureofcorporatesocialresponsibilityinformationisconducivetothegovernment’scontroloftheenterprise,anditcontributestoahealthyandstablesocialatmosphere.Atthesametime,itcanalsopromotethefulfillmentofcorporatesocialresponsibilityandimprovethecompetitivenessoftheinternationalmarket.Thedisclosureofcorporatesocialresponsibilityinformationiscloselyrelatedtotheconstructionofaharmonioussociety.Onlybyproperlycoordinatingtherelationshipbetweencorporatesocialresponsibilityandeconomicresponsibilitycanthecompanyachievebetterandfasterdevelopmentinaharmonioussociety.Thisarticlefirstsummarizesthebasicdefinitionsofcorporatesocialresponsibilityandinformationdisclosureissuesoflistedcompaniesinthecoalindustry,andthenanalyzesthecurrentstatusofChina'slistedcompanies'socialresponsibilityinformationdisclosureinthecoalindustry,andelaboratesexistingproblemsandcorrespondingmeasurestosolvetheproblems.KeyWords:coalindustry;listedcompany;socialresponsibility;informationdisclosure目录摘要...............................................................................IABSTRACT............................................................................II目录..............................................................................II1绪论...............................................................................12上市公司社会责任信息披露研究综述...................................................22.1上市公司社会责任信息披露的内容...................................................
