低碳經(jīng)濟(jì)視角下油氣行業(yè)企業(yè)社會責(zé)任報告評價研究
發(fā)布時間：2019-04-22 13:52
【摘要】：隨著全球經(jīng)濟(jì)的高速發(fā)展,各種社會問題日益突顯,公眾在重視企業(yè)創(chuàng)造經(jīng)濟(jì)財富的同時,對企業(yè)履行社會責(zé)任的關(guān)注程度也越來越高。企業(yè)社會責(zé)任報告反應(yīng)了企業(yè)履行社會責(zé)任的狀況,對于企業(yè)提升自身國際地位、加強(qiáng)競爭力以及塑造可持續(xù)性發(fā)展形象有著不可替代的作用。而石油天然氣行業(yè)屬于高能耗、高污染的行業(yè),其對社會責(zé)任履行情況披露的透明度或質(zhì)量是社會各界關(guān)注的焦點(diǎn)之一。石油天然氣行業(yè)社會責(zé)任報告披露在可靠性、及時性、有效性以及可比性等問題,直接支撐利益相關(guān)者依靠社會責(zé)任報告的信息做出決策,迫切需要第三方對企業(yè)社會責(zé)任報告作出鑒證與評價,以取得報告信息使用者的信任,提高報告的有用性。同時,石油天然氣行業(yè)社會責(zé)任報告有著自身的特殊性,其披露的企業(yè)社會責(zé)任信息也與其他行業(yè)有所不同,因而也就決定了其鑒證與評價標(biāo)準(zhǔn)的特殊性。然而現(xiàn)階段,國際上尚無統(tǒng)一的社會責(zé)任鑒證與評價標(biāo)準(zhǔn),因此,建立社會責(zé)任鑒證與評價真值表體系勢在必行。 本文研究的目的為油氣行業(yè)實(shí)現(xiàn)低碳經(jīng)濟(jì)轉(zhuǎn)型提供參考依據(jù),總結(jié)出現(xiàn)階段全球油氣行業(yè)社會責(zé)任報告在對象、評價主體及評價標(biāo)準(zhǔn)等方面存在的問題,結(jié)合低碳經(jīng)濟(jì)的要求,探索出一套社會責(zé)任報告的評價指標(biāo)體系,并將其應(yīng)用于油氣行業(yè)社會責(zé)任報告的評價。本文研究的理論意義在于油氣行業(yè)社會責(zé)任報告評價的研究不僅有助于鑒證該行業(yè)在履行社會責(zé)任方面的成果,而且對促進(jìn)全球其他各行業(yè)社會責(zé)任的實(shí)現(xiàn)提供了理論依據(jù)；現(xiàn)實(shí)意義在于社會責(zé)任報告評價體系的建立有助于建立符合我國國情的社會責(zé)任報告準(zhǔn)則,并為社會責(zé)任報告實(shí)證研究提供可行性框架,以便進(jìn)一步完善我國的社會責(zé)任報告。 本文分為五個部分,第一部分是緒論,主要介紹研究的目的及意義,文獻(xiàn)綜述,研究的思路和方法等內(nèi)容。文獻(xiàn)綜述主要對社會責(zé)任的內(nèi)容、社會責(zé)任報告的發(fā)展階段、社會責(zé)任報告的第三方審驗(yàn)、社會責(zé)任報告的評價分析以及低碳經(jīng)濟(jì)與社會責(zé)任等方面的文獻(xiàn)進(jìn)行總結(jié),歸納出國內(nèi)與國外社會責(zé)任及其報告研究的現(xiàn)狀以及未來的研究方向。本文的研究思路為先綜述,再評估、再發(fā)現(xiàn)問題、最后解決問題。研究方法包括文獻(xiàn)回顧法、實(shí)證分析法、歸納法。 第二部分是低碳經(jīng)濟(jì)與企業(yè)社會責(zé)任報告及其評價概述。首先提出企業(yè)社會責(zé)任報告評價的基本理論,并指出本文構(gòu)建指標(biāo)的依據(jù)以層次責(zé)任理論和利益相關(guān)者理論為主,輔以“四象限”理論進(jìn)行評價;然后介紹企業(yè)社會責(zé)任報告的評價對象、評價主體與標(biāo)準(zhǔn),使讀者對企業(yè)社會責(zé)任報告及其評價有一個整體的認(rèn)識；最后,對低碳經(jīng)濟(jì)進(jìn)行概述,并從低碳經(jīng)濟(jì)的外部性和低碳經(jīng)濟(jì)的轉(zhuǎn)型來闡述其對社會責(zé)任報告的影響。 第三部分分析石油天然氣行業(yè)社會責(zé)任報告及其評價存在的問題。首先指出低碳經(jīng)濟(jì)下油氣行業(yè)企業(yè)社會責(zé)任的特殊性；其次,基于石油天然氣社會責(zé)任報告的本身分析目前其在報告編制質(zhì)量、報告評價主體及報告評價標(biāo)準(zhǔn)中存在的問題,為后文構(gòu)建了油氣行業(yè)企業(yè)社會責(zé)任評價體系提供依據(jù)。 第四部分是低碳經(jīng)濟(jì)下油氣行業(yè)企業(yè)社會責(zé)任報告評價體系的構(gòu)建。該部分從低碳經(jīng)濟(jì)下社會責(zé)任報告評價體系建立的必要性入手,通過對社會責(zé)任報告評價體系構(gòu)建原理和質(zhì)量特征的分析,建立適合石油天然氣行業(yè)的社會責(zé)任報告評價指標(biāo)體系,結(jié)合層次分析法和相關(guān)理論對指標(biāo)進(jìn)行賦權(quán)重與打分。 第五部分是油氣行業(yè)企業(yè)社會責(zé)任報告評價的實(shí)證分析。以第四部分構(gòu)建的評價指標(biāo)體系為標(biāo)準(zhǔn),結(jié)合中石油和BP企業(yè)的社會責(zé)任報告,檢驗(yàn)本文構(gòu)建的評價指標(biāo)體系的合理性和可行性,并對評價的結(jié)果給予相關(guān)建議。 最后一部分是結(jié)束語。該部分指出,本文的局限性是文章建立的油氣行業(yè)企業(yè)社會責(zé)任報告評價指標(biāo)體系在評價方法的使用上存在主觀判斷的因素,評價結(jié)果可能會存在或多或少的誤差。本文的創(chuàng)新點(diǎn)在于一方面提出了社會責(zé)任信息質(zhì)量特征的相關(guān)要求,并綜合提煉出具有共性的主要質(zhì)量特征；另一方面構(gòu)建了油氣行業(yè)的社會責(zé)任報告評價指標(biāo)體系,并將其用于實(shí)例檢驗(yàn),且該指標(biāo)體系的構(gòu)建中融入低碳經(jīng)濟(jì)的相關(guān)元素,為我國社會責(zé)任報告編制質(zhì)量的提高提供了參考依據(jù)。
[Abstract]:With the rapid development of the global economy, various social problems are becoming more and more prominent, and the public is paying more attention to the enterprise's economic wealth, and the degree of attention to the enterprise's social responsibility is getting higher and higher. The corporate social responsibility report reflects the state of the enterprise to fulfill the social responsibility, and has an irreplaceable role in improving the international position of the enterprise, strengthening the competitiveness and shaping the image of the sustainable development. The oil and gas industry belongs to the industry with high energy consumption and high pollution. The transparency or quality of the disclosure of the performance of social responsibility is one of the focus of the society. The social responsibility report of the oil and gas industry disclosed the issues such as reliability, timeliness, effectiveness and comparability, directly supporting the stakeholders to rely on the information of the social responsibility report to make decisions, and there is an urgent need for third parties to carry out authentication and evaluation on the corporate social responsibility report. So as to obtain the trust of the reporting information user and improve the usefulness of the report. At the same time, the report of the social responsibility of the petroleum and natural gas industry has its own particularity, and the information of the corporate social responsibility disclosed by the company is different from that of other industries, and the particularity of its certification and evaluation standards is also determined. At present, however, there is no unified social responsibility authentication and evaluation standard on the international level. Therefore, it is imperative to establish a truth table system for social responsibility authentication and evaluation. The purpose of this paper is to provide a reference basis for the realization of the low-carbon economic transformation in the oil and gas industry. The problems existing in the report of the social responsibility of the global oil and gas industry in the aspects of the object, the evaluation subject and the evaluation standard are summarized. The purpose of this paper is to combine the low-carbon economy. The evaluation index system of a set of social responsibility reports is found and applied to the evaluation of the social responsibility report of the oil and gas industry. The theoretical significance of this paper is that the research on the evaluation of the social responsibility report of the oil and gas industry not only helps to verify the achievements of the industry in the performance of the social responsibility, but also provides the theoretical basis for the realization of the social responsibility of the other industries in the world. It is of practical significance that the establishment of the evaluation system of the social responsibility reporting can help to establish the social responsibility reporting guidelines which are in accordance with the national conditions of our country, and provide the feasibility framework for the empirical study of the social responsibility report so as to further improve the social responsibility report of our country. The paper is divided into five parts, the first part is the introduction, the purpose and significance of the research are mainly introduced, the literature review, the thought and the method of the research are introduced. The article reviews the contents of social responsibility, the development stage of social responsibility report, the third party review of social responsibility report, the evaluation and analysis of social responsibility report, and the literature in the aspects of low-carbon economy and social responsibility. The present situation of domestic and foreign social responsibility and its report and its future research are summarized. The research idea of this paper is to review, re-evaluate, rediscover the problem, and finally solve the problem. The research methods include the literature review method and the empirical analysis method. The second part is the report of the low-carbon economy and the corporate social responsibility. The article first puts forward the basic theory of the evaluation of corporate social responsibility reporting, and points out that the basis of this paper is based on the level responsibility theory and the stakeholder theory, and the "four-quadrant" theory is used for evaluation; then the evaluation object and the evaluation of the corporate social responsibility report are introduced. The main body and the standard make the reader have a whole understanding of the corporate social responsibility report and the evaluation; and finally, the low-carbon economy is summarized, and the social responsibility is expounded from the low-carbon economy externality and the transformation of the low-carbon economy The impact of the report. Part III: Analysis of the social responsibility report of the oil and gas industry and its report The paper first points out the particularity of the social responsibility of the oil and gas industry in the low-carbon economy, and then, on the basis of the self-analysis of the report on the social responsibility of the oil and natural gas, it analyses the quality of the report, the main body of the report and the evaluation standard of the report. In order to build the social responsibility evaluation of the oil and gas industry in the quasi-existing problems The fourth part is the social responsibility of the oil and gas industry in the low-carbon economy The construction of the evaluation system of the report is based on the necessity of the establishment of the evaluation system of the social responsibility report under the low-carbon economy, and the social responsibility for the oil and natural gas industry is established through the analysis of the construction principle and the quality characteristic of the evaluation system of the social responsibility report. The index system of any report, in combination with the analytic hierarchy process and the relevant theory, The fifth part is the enterprise society of oil and gas industry The empirical analysis of the evaluation of the responsibility report is based on the evaluation index system constructed in the fourth part. In combination with the social responsibility report of the oil and the BP enterprises, the rationality and feasibility of the evaluation index system constructed in this paper are verified. The results of the evaluation are given to the relevant buildings The last part is the conclusion. This part points out that the limitation of this paper is that the evaluation index system of the social responsibility report of the enterprise in the oil and gas industry established by the article is the factor of the subjective judgment in the use of the evaluation method, and the evaluation is There may be more or less errors in the fruit. The innovation point of this paper is to put forward the relevant requirements of the quality characteristics of the social responsibility information on the one hand, and to comprehensively improve the main quality characteristics of the oil and gas industry. On the other hand, the evaluation of the social responsibility report of the oil and gas industry is constructed. The system is used for instance inspection, and the relevant elements of the index system are integrated into the low-carbon economy, which is the report of social responsibility in China.
【學(xué)位授予單位】：長江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F275;F416.22
本文編號：2462894
[Abstract]:With the rapid development of the global economy, various social problems are becoming more and more prominent, and the public is paying more attention to the enterprise's economic wealth, and the degree of attention to the enterprise's social responsibility is getting higher and higher. The corporate social responsibility report reflects the state of the enterprise to fulfill the social responsibility, and has an irreplaceable role in improving the international position of the enterprise, strengthening the competitiveness and shaping the image of the sustainable development. The oil and gas industry belongs to the industry with high energy consumption and high pollution. The transparency or quality of the disclosure of the performance of social responsibility is one of the focus of the society. The social responsibility report of the oil and gas industry disclosed the issues such as reliability, timeliness, effectiveness and comparability, directly supporting the stakeholders to rely on the information of the social responsibility report to make decisions, and there is an urgent need for third parties to carry out authentication and evaluation on the corporate social responsibility report. So as to obtain the trust of the reporting information user and improve the usefulness of the report. At the same time, the report of the social responsibility of the petroleum and natural gas industry has its own particularity, and the information of the corporate social responsibility disclosed by the company is different from that of other industries, and the particularity of its certification and evaluation standards is also determined. At present, however, there is no unified social responsibility authentication and evaluation standard on the international level. Therefore, it is imperative to establish a truth table system for social responsibility authentication and evaluation. The purpose of this paper is to provide a reference basis for the realization of the low-carbon economic transformation in the oil and gas industry. The problems existing in the report of the social responsibility of the global oil and gas industry in the aspects of the object, the evaluation subject and the evaluation standard are summarized. The purpose of this paper is to combine the low-carbon economy. The evaluation index system of a set of social responsibility reports is found and applied to the evaluation of the social responsibility report of the oil and gas industry. The theoretical significance of this paper is that the research on the evaluation of the social responsibility report of the oil and gas industry not only helps to verify the achievements of the industry in the performance of the social responsibility, but also provides the theoretical basis for the realization of the social responsibility of the other industries in the world. It is of practical significance that the establishment of the evaluation system of the social responsibility reporting can help to establish the social responsibility reporting guidelines which are in accordance with the national conditions of our country, and provide the feasibility framework for the empirical study of the social responsibility report so as to further improve the social responsibility report of our country. The paper is divided into five parts, the first part is the introduction, the purpose and significance of the research are mainly introduced, the literature review, the thought and the method of the research are introduced. The article reviews the contents of social responsibility, the development stage of social responsibility report, the third party review of social responsibility report, the evaluation and analysis of social responsibility report, and the literature in the aspects of low-carbon economy and social responsibility. The present situation of domestic and foreign social responsibility and its report and its future research are summarized. The research idea of this paper is to review, re-evaluate, rediscover the problem, and finally solve the problem. The research methods include the literature review method and the empirical analysis method. The second part is the report of the low-carbon economy and the corporate social responsibility. The article first puts forward the basic theory of the evaluation of corporate social responsibility reporting, and points out that the basis of this paper is based on the level responsibility theory and the stakeholder theory, and the "four-quadrant" theory is used for evaluation; then the evaluation object and the evaluation of the corporate social responsibility report are introduced. The main body and the standard make the reader have a whole understanding of the corporate social responsibility report and the evaluation; and finally, the low-carbon economy is summarized, and the social responsibility is expounded from the low-carbon economy externality and the transformation of the low-carbon economy The impact of the report. Part III: Analysis of the social responsibility report of the oil and gas industry and its report The paper first points out the particularity of the social responsibility of the oil and gas industry in the low-carbon economy, and then, on the basis of the self-analysis of the report on the social responsibility of the oil and natural gas, it analyses the quality of the report, the main body of the report and the evaluation standard of the report. In order to build the social responsibility evaluation of the oil and gas industry in the quasi-existing problems The fourth part is the social responsibility of the oil and gas industry in the low-carbon economy The construction of the evaluation system of the report is based on the necessity of the establishment of the evaluation system of the social responsibility report under the low-carbon economy, and the social responsibility for the oil and natural gas industry is established through the analysis of the construction principle and the quality characteristic of the evaluation system of the social responsibility report. The index system of any report, in combination with the analytic hierarchy process and the relevant theory, The fifth part is the enterprise society of oil and gas industry The empirical analysis of the evaluation of the responsibility report is based on the evaluation index system constructed in the fourth part. In combination with the social responsibility report of the oil and the BP enterprises, the rationality and feasibility of the evaluation index system constructed in this paper are verified. The results of the evaluation are given to the relevant buildings The last part is the conclusion. This part points out that the limitation of this paper is that the evaluation index system of the social responsibility report of the enterprise in the oil and gas industry established by the article is the factor of the subjective judgment in the use of the evaluation method, and the evaluation is There may be more or less errors in the fruit. The innovation point of this paper is to put forward the relevant requirements of the quality characteristics of the social responsibility information on the one hand, and to comprehensively improve the main quality characteristics of the oil and gas industry. On the other hand, the evaluation of the social responsibility report of the oil and gas industry is constructed. The system is used for instance inspection, and the relevant elements of the index system are integrated into the low-carbon economy, which is the report of social responsibility in China.
【學(xué)位授予單位】：長江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F275;F416.22
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