本文關(guān)鍵詞： 能源行業(yè) 社會(huì)責(zé)任 信息披露　出處：《中國(guó)地質(zhì)大學(xué)》2012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)任在一些發(fā)達(dá)國(guó)家如美、德、英、法等國(guó)的實(shí)踐經(jīng)驗(yàn)和理論研究比較豐富,已經(jīng)日趨成熟,我國(guó)引入“企業(yè)社會(huì)責(zé)任”概念的時(shí)間相對(duì)較晚。隨著社會(huì)經(jīng)濟(jì)的飛速發(fā)展,現(xiàn)代企業(yè)對(duì)社會(huì)、政治、經(jīng)濟(jì)等各方面的影響日益加劇,企業(yè)在發(fā)展自身的同時(shí)也不能將資源浪費(fèi)、環(huán)境污染、職業(yè)安全、勞資糾紛、消費(fèi)者權(quán)益侵害等問(wèn)題置之度外,企業(yè)承擔(dān)社會(huì)責(zé)任已經(jīng)成為企業(yè)成長(zhǎng)和發(fā)展的必然選擇。由于能源行業(yè)存在污染嚴(yán)重,安全隱患高等問(wèn)題,在社會(huì)責(zé)任信息披露方面更應(yīng)該做到客觀(guān)公正,將公司出現(xiàn)的問(wèn)題真實(shí)地呈現(xiàn)給各方利益相關(guān)者。但是,目前各國(guó)關(guān)于企業(yè)社會(huì)責(zé)任信息披露內(nèi)容的差異性較大,沒(méi)有權(quán)威的企業(yè)社會(huì)責(zé)任信息披露框架和標(biāo)準(zhǔn),而且針對(duì)行業(yè)的特殊性,國(guó)內(nèi)外的研究也未明確予以區(qū)分社會(huì)責(zé)任信息披露內(nèi)容。因此,對(duì)能源行業(yè)上市公司社會(huì)責(zé)任信息披露的研究對(duì)于我國(guó)能源行業(yè)上市公司的發(fā)展具有重要意義。 本文通過(guò)文獻(xiàn)綜述總結(jié)了國(guó)內(nèi)外關(guān)于企業(yè)社會(huì)責(zé)任信息披露的主要研究成果及不足,找到本文研究的切入點(diǎn)。本文參考IS026000等國(guó)際社會(huì)責(zé)任指數(shù)和國(guó)內(nèi)社會(huì)責(zé)任倡議文件,并考慮能源行業(yè)污染嚴(yán)重、資源浪費(fèi)、安全隱患高等特殊性,將能源行業(yè)上市公司社會(huì)責(zé)任信息披露的內(nèi)容分為四大類(lèi)：責(zé)任管理(責(zé)任治理、責(zé)任推進(jìn)和責(zé)任溝通)、市場(chǎng)責(zé)任(客戶(hù)、伙伴和股東的權(quán)益保護(hù))、社會(huì)責(zé)任(政府責(zé)任、員工責(zé)任和社區(qū)責(zé)任)和環(huán)境責(zé)任(環(huán)境管理、節(jié)約資源和減排降污)。本文選擇指數(shù)法研究我國(guó)能源行業(yè)上市公司社會(huì)責(zé)任信息披露狀況。根據(jù)建立的能源行業(yè)上市公司社會(huì)責(zé)任信息披露四大類(lèi)十二小類(lèi)的具體內(nèi)容,對(duì)每個(gè)小類(lèi)分別采用定性和定量描述方法進(jìn)行賦值,通過(guò)閱讀上市公司的年度報(bào)表,對(duì)各項(xiàng)信息分別進(jìn)行打分,將得分匯總就是一個(gè)公司的企業(yè)社會(huì)責(zé)任信息披露指數(shù)。本文在分析能源行業(yè)上市公司信息披露的影響因素時(shí),綜合考慮內(nèi)部驅(qū)動(dòng)因素(如公司特征、公司治理結(jié)構(gòu)等)和外部驅(qū)動(dòng)因素(如來(lái)自監(jiān)管部門(mén)的壓力和利益相關(guān)者的壓力等)的共同影響,并采用多元回歸的方法進(jìn)行分析。此外,本文對(duì)企業(yè)社會(huì)責(zé)任信息披露的另外兩個(gè)重要渠道——企業(yè)官方網(wǎng)站的CSR專(zhuān)欄和企業(yè)發(fā)布的社會(huì)責(zé)任報(bào)告的披露情況進(jìn)行分析和評(píng)價(jià)。 通過(guò)對(duì)比分析和實(shí)證分析,本文得出如下結(jié)論：一是我國(guó)能源行業(yè)上市公司社會(huì)責(zé)任信息披露程度整體水平較低,但呈現(xiàn)不斷改善的趨勢(shì)；二是在影響能源行業(yè)上市公司社會(huì)責(zé)任信息披露的內(nèi)部特征因素中,公司規(guī)模、治理結(jié)構(gòu)與社會(huì)責(zé)任信息披露顯著相關(guān),公司績(jī)效、股權(quán)性質(zhì)與社會(huì)責(zé)任信息披露相關(guān)關(guān)系不顯著；三是在影響能源行業(yè)上市公司社會(huì)責(zé)任信息披露的外部環(huán)境因素中,法律法規(guī)的制約、股東和投資者的信息需求、公司的區(qū)位與社會(huì)責(zé)任信息披露顯著相關(guān),而其他利益相關(guān)者的信息需求對(duì)社會(huì)責(zé)任信息披露的影響不顯著。四是在選擇的信息披露渠道中,能源行業(yè)上市公司仍以年報(bào)為主要的披露渠道,選擇發(fā)布社會(huì)責(zé)任報(bào)告和設(shè)置CSR專(zhuān)欄的公司相對(duì)較少,不同公司的發(fā)展程度差異較大。 最后,結(jié)合研究結(jié)論,本文從完善企業(yè)外部披露環(huán)境和提升企業(yè)內(nèi)部治理結(jié)構(gòu)兩個(gè)角度提出具體的政策建議,進(jìn)而推進(jìn)能源行業(yè)上市公司履行社會(huì)責(zé)任并改善信息披露情況,為社會(huì)責(zé)任信息的提供者、使用者以及監(jiān)管者提供理論參考。
[Abstract]:Corporate social responsibility in some developed countries such as the United States, Germany, Britain, practical experience and theoretical research method in the rich, has become increasingly mature, introducing the concept of "corporate social responsibility" in China relatively late. With the rapid development of social economy, the modern enterprise to the social, political, economic and other aspects of increasingly, enterprises in the development of their own but also can not be a waste of resources, environmental pollution, occupation safety, labor disputes, regardless of consumer rights infringement problems, corporate social responsibility has become an inevitable choice for the growth and development of the enterprise. Because the energy industry has severe pollution, high safety, social responsibility information disclosure it should be objective, the company's problems truly presented to all stakeholders. However, the information disclosure of corporate social responsibility. Volume difference, no framework and standard information disclosure of corporate social responsibility and authority, according to the special nature of the industry, domestic and foreign research did not distinguish the difference between social responsibility information disclosure content. Therefore, the research on energy industry listed companies social responsibility information disclosure has important significance for the development of China's energy industry listed companies.
This article through the literature review summarizes the main research results about the information disclosure of corporate social responsibility at home and abroad, find the entry point of this paper. According to the IS026000 international social responsibility index and domestic CSR initiatives, and consider the energy industry serious pollution, waste of resources, the particularity of security risks, the corporate social responsibility the content of information disclosure of listed energy industry is divided into four categories: Liability Management (the responsibility of governance, responsibility and responsibility to promote the responsibility of the market (Communication), to protect the interests of customers, partners and shareholders), social responsibility (government responsibility, employee responsibility and community responsibility) and environmental responsibility (environmental management, resource conservation and emission reduction sewage). This paper studies China's energy industry listed company social responsibility information disclosure status selection index method. According to the energy industry listed companies social responsibility information disclosure four The specific contents of twelve sorts, for each class we used qualitative and quantitative description method of assignment, by reading the annual report of listed companies, the information respectively for scoring, scoring summary index of corporate social responsibility information disclosure is a company. Based on the analysis of the influencing factors of information disclosure of listed companies of energy industry when considering the internal driving factors (such as corporate identity, corporate governance structure and the external driving factors (pressure) and stakeholders such as regulatory pressure etc.) the combined effect of the method and multiple regression analysis. In addition, this paper carries on the analysis and evaluation of corporate social responsibility information disclosure the disclosure of the other two important channels of CSR report the official website of the CSR column and publishing companies.
Through the comparative analysis and empirical analysis, this paper draws the following conclusions: one is the overall level of China's energy industry social responsibility information disclosure of listed companies is relatively low, but showed a trend of continuous improvement; two is in the internal characteristics of the energy industry listed company social responsibility information disclosure factors, company size, corporate governance and social responsibility information the disclosure is significantly related to corporate performance, ownership property and social responsibility information disclosure is not significantly related; three is the impact on the energy industry social responsibility information disclosure of Listed Companies in the external environmental factors, control laws and regulations, the shareholders and investors information demand, location and social responsibility information disclosure of the company and other stakeholders were significantly correlated the information demand influence on social responsibility information disclosure is not significant. The four is in the choice of the channels of information disclosure in energy industry. City companies still take annual reports as the main channels of disclosure, and there are relatively few companies that choose to publish social responsibility reports and set up CSR columns, and the degree of development of different companies is quite different.
Finally, according to the conclusions, this paper put forward specific policy recommendations from two aspects to improve the enterprise external environment and enhancing the disclosure of internal governance structure, and promote the development of the energy industry listed companies to fulfill their social responsibility and the improvement of information disclosure, as the social responsibility information provider, provide theoretical reference for users and regulators.

【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F270;F406.72;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊亞娥;劉建紅;;我國(guó)企業(yè)社會(huì)責(zé)任信息披露現(xiàn)狀分析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2007年02期

2 湯亞莉;陳自力;劉星;李文紅;;我國(guó)上市公司環(huán)境信息披露狀況及影響因素的實(shí)證研究[J];管理世界;2006年01期

3 宋獻(xiàn)中;龔明曉;;公司會(huì)計(jì)年報(bào)中社會(huì)責(zé)任信息的價(jià)值研究——基于內(nèi)容的專(zhuān)家問(wèn)卷分析[J];管理世界;2006年12期

4 陳玉清;馬麗麗;;我國(guó)上市公司社會(huì)責(zé)任會(huì)計(jì)信息市場(chǎng)反應(yīng)實(shí)證分析[J];會(huì)計(jì)研究;2005年11期

5 劉長(zhǎng)翠;孔曉婷;;社會(huì)責(zé)任會(huì)計(jì)信息披露的實(shí)證研究——來(lái)自滬市2002年—2004年度的經(jīng)驗(yàn)數(shù)據(jù)[J];會(huì)計(jì)研究;2006年10期

6 沈洪濤;;公司特征與公司社會(huì)責(zé)任信息披露——來(lái)自我國(guó)上市公司的經(jīng)驗(yàn)證據(jù)[J];會(huì)計(jì)研究;2007年03期

7 李正;向銳;;中國(guó)企業(yè)社會(huì)責(zé)任信息披露的內(nèi)容界定、計(jì)量方法和現(xiàn)狀研究[J];會(huì)計(jì)研究;2007年07期

8 孟慶若;試論企業(yè)社會(huì)責(zé)任會(huì)計(jì)報(bào)告模式[J];四川會(huì)計(jì);1996年12期

9 張霞;藺玉;;我國(guó)企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系的構(gòu)建[J];商場(chǎng)現(xiàn)代化;2007年34期

10 趙穎;馬連福;;海外企業(yè)社會(huì)責(zé)任信息披露研究綜述及啟示[J];證券市場(chǎng)導(dǎo)報(bào);2007年08期

相關(guān)碩士學(xué)位論文 前3條

1 施佳;企業(yè)社會(huì)責(zé)任與企業(yè)績(jī)效的相關(guān)性實(shí)證研究[D];同濟(jì)大學(xué);2008年

2 周培鋒;企業(yè)社會(huì)責(zé)任信息披露內(nèi)容和形式問(wèn)題研究[D];河南大學(xué);2009年

3 江瓊;社會(huì)責(zé)任信息披露與公司特征關(guān)系的實(shí)證分析[D];江西財(cái)經(jīng)大學(xué);2009年

，

本文編號(hào)：1506967