本文關(guān)鍵詞： 煤炭類(lèi)企業(yè) 社會(huì)責(zé)任 利益相關(guān)者 評(píng)價(jià)體系　出處：《中國(guó)海洋大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：企業(yè)社會(huì)責(zé)任從誕生的那一刻起，一直是學(xué)術(shù)界熱議的對(duì)象，從是否應(yīng)當(dāng)履行社會(huì)責(zé)任，到如何履行社會(huì)責(zé)任，企業(yè)社會(huì)責(zé)任理論歷經(jīng)了一個(gè)漫長(zhǎng)的發(fā)展過(guò)程。隨著人們對(duì)可持續(xù)發(fā)展認(rèn)識(shí)的不斷加深，企業(yè)應(yīng)當(dāng)履行社會(huì)責(zé)任，這一點(diǎn)毋庸置疑，有履行就必然有評(píng)價(jià)，這一點(diǎn)也毫無(wú)疑問(wèn)。然而不同行業(yè)存在不同的特征，企業(yè)社會(huì)責(zé)任的評(píng)價(jià)指標(biāo)和方式也有所不同。因此，鑒于煤炭類(lèi)企業(yè)鮮明的行業(yè)特征，設(shè)計(jì)一套針對(duì)該類(lèi)企業(yè)的社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系就顯得十分必要。 本文對(duì)國(guó)內(nèi)外有關(guān)社會(huì)責(zé)任的文獻(xiàn)進(jìn)行了梳理，通過(guò)總結(jié)現(xiàn)有研究的優(yōu)勢(shì)和不足，確定了從利益相關(guān)者的角度開(kāi)展對(duì)煤炭類(lèi)企業(yè)社會(huì)責(zé)任研究的基本思路。首先對(duì)煤炭類(lèi)企業(yè)社會(huì)責(zé)任的現(xiàn)狀和原因進(jìn)行了深入探討，然后根據(jù)煤炭類(lèi)企業(yè)的自身特點(diǎn)和實(shí)際需要，選定煤炭類(lèi)企業(yè)的10種利益相關(guān)者。在此基礎(chǔ)上按照利益相關(guān)者的重要性對(duì)其進(jìn)行排序和分類(lèi)，劃分為核心利益相關(guān)者、重要利益相關(guān)者和一般利益相關(guān)者三類(lèi)，單個(gè)利益相關(guān)者的責(zé)任又分為經(jīng)濟(jì)責(zé)任、法律責(zé)任和道德責(zé)任三個(gè)層次，每個(gè)層次責(zé)任包含細(xì)化指標(biāo)，完整地展現(xiàn)出本文的研究對(duì)象框架。最后對(duì)框架內(nèi)的指標(biāo)進(jìn)行賦權(quán)和評(píng)分，就可以得出局部加權(quán)評(píng)分和總加權(quán)評(píng)分，進(jìn)而評(píng)價(jià)一個(gè)企業(yè)社會(huì)責(zé)任履行情況的好壞。 上述研究構(gòu)成了煤炭類(lèi)企業(yè)社會(huì)責(zé)任的四級(jí)指標(biāo)評(píng)級(jí)體系，本文選取S公司作為行業(yè)代表進(jìn)行案例分析，將評(píng)價(jià)體系在案例公司中加以運(yùn)用。通過(guò)研究，本文得出以下結(jié)論：（1）煤炭類(lèi)企業(yè)的特殊性決定了其社會(huì)責(zé)任的特殊性；（2）考慮利益相關(guān)者分類(lèi)的優(yōu)先次序具有重要的實(shí)踐指導(dǎo)意義；（3）層次分明和系統(tǒng)全面的社會(huì)責(zé)任評(píng)價(jià)體系使企業(yè)履行社會(huì)責(zé)任時(shí)有章可循。 為了促進(jìn)整個(gè)行業(yè)企業(yè)社會(huì)責(zé)任的構(gòu)建和完善，本文以此為契機(jī)從政府、社會(huì)以及企業(yè)三個(gè)層面提出了相關(guān)的政策建議：（1）政府應(yīng)當(dāng)加強(qiáng)法律法規(guī)的制定和企業(yè)社會(huì)責(zé)任的宣傳，同時(shí)規(guī)范企業(yè)社會(huì)責(zé)任報(bào)告的披露并強(qiáng)化對(duì)煤炭類(lèi)企業(yè)履行社會(huì)責(zé)任的監(jiān)管；（2）要發(fā)揮社會(huì)公眾的監(jiān)督作用，通過(guò)輿論壓力督促企業(yè)積極履行社會(huì)責(zé)任。同時(shí)深入對(duì)企業(yè)社會(huì)責(zé)任標(biāo)準(zhǔn)構(gòu)建的探索，使煤炭類(lèi)企業(yè)踐行社會(huì)責(zé)任有章可循。（3）企業(yè)要提升社會(huì)責(zé)任意識(shí)，，樹(shù)立為利益相關(guān)者服務(wù)的經(jīng)營(yíng)理念。其次加強(qiáng)企業(yè)社會(huì)責(zé)任文化建設(shè)，增強(qiáng)企業(yè)文化的品牌建設(shè)。最后建立企業(yè)內(nèi)部履行社會(huì)責(zé)任的監(jiān)督制度，從根本上保證企業(yè)社會(huì)責(zé)任的有效實(shí)施。 本文的研究是一次新的探索和有益的嘗試，希望能為社會(huì)責(zé)任的建設(shè)提供借鑒。對(duì)于我國(guó)的煤炭類(lèi)企業(yè)，從工業(yè)文明走向生態(tài)文明絕非一朝一夕的事情，由于自身和外部環(huán)境存在諸多歷史原因，打造中國(guó)特色社會(huì)主義社會(huì)責(zé)任建設(shè)任重而道遠(yuǎn)，但相信通過(guò)全社會(huì)的努力我們的目標(biāo)一定能夠?qū)崿F(xiàn)。
[Abstract]:Corporate social responsibility from the birth of the moment, has been the object of heated discussion in academia, from whether to perform social responsibility, to how to fulfill social responsibility. The theory of corporate social responsibility has gone through a long process of development. With the deepening of people's understanding of sustainable development, enterprises should perform social responsibility. There is no doubt about this. However, different industries have different characteristics, corporate social responsibility evaluation indicators and methods are also different. Therefore, in view of the distinct industry characteristics of coal enterprises. It is necessary to design a set of social responsibility evaluation index system for this kind of enterprises. This paper reviews the literature on social responsibility at home and abroad, and summarizes the advantages and disadvantages of the existing research. The basic idea of the research on the social responsibility of coal enterprises is determined from the angle of stakeholders. Firstly, the present situation and reasons of the social responsibility of coal enterprises are discussed in depth. Then according to the characteristics and actual needs of coal enterprises, 10 kinds of stakeholders of coal enterprises are selected. On this basis, according to the importance of stakeholders to sort and classify them. It is divided into three categories: core stakeholder, important stakeholder and general stakeholder. The responsibility of single stakeholder is divided into three levels: economic responsibility, legal responsibility and moral responsibility. Each level of responsibility includes detailed indicators, showing the framework of the research object. Finally, the index in the framework is weighted and scored, and then the local weighted score and the total weighted score can be obtained. Then evaluate a corporate social responsibility performance of the good or bad. The above research constitutes a four-level index rating system of coal corporate social responsibility. This paper selects S company as the industry representative to carry on the case analysis, and applies the evaluation system in the case company. This paper draws the following conclusion: 1) the particularity of coal enterprises determines the particularity of their social responsibility; (2) considering the priority of stakeholder classification is of great practical significance; 3) A systematic and comprehensive evaluation system of social responsibility makes it possible for enterprises to follow the rules in fulfilling their social responsibility. In order to promote the construction and improvement of the whole industry corporate social responsibility, this paper takes this as an opportunity from the government. The government should strengthen the formulation of laws and regulations and the publicity of corporate social responsibility. At the same time, standardize the disclosure of corporate social responsibility report and strengthen the supervision of coal enterprises to fulfill their social responsibility; Second, we should give full play to the supervisory role of the public and urge enterprises to fulfill their social responsibility actively through the pressure of public opinion. At the same time, we should deeply explore the construction of corporate social responsibility standards. To make coal enterprises practice social responsibility have rules to follow. 3) enterprises should enhance the awareness of social responsibility, set up the management concept of serving stakeholders. Secondly, strengthen the construction of corporate social responsibility culture. Finally, the supervision system of corporate social responsibility should be established to ensure the effective implementation of corporate social responsibility. The study of this paper is a new exploration and a beneficial attempt, hoping to provide a reference for the construction of social responsibility. For coal enterprises in China, from industrial civilization to ecological civilization is not an overnight thing. Because of many historical reasons, it is a long way to build socialism with Chinese characteristics, but we believe that through the efforts of the whole society, our goal can be achieved.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F270;F426.21

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