【摘要】：世界經(jīng)濟(jì)在持續(xù)快速增長，隨之暴露出自然資源和能源供應(yīng)不足，生態(tài)環(huán)境嚴(yán)重惡化等一系列社會問題，因此企業(yè)社會責(zé)任逐漸成為國際國內(nèi)研究的熱點問題。根據(jù)我國“十二五”計劃，鋼鐵行業(yè)作為重工業(yè)行業(yè)之一對環(huán)境污染嚴(yán)重，必須做到節(jié)能減排，發(fā)展循環(huán)經(jīng)濟(jì)，完善和加強(qiáng)社會責(zé)任信息披露。目前我國尚未對鋼鐵企業(yè)社會責(zé)任信息披露做出明確的法律規(guī)定，致使我國鋼鐵企業(yè)社會責(zé)任信息披露存在較多問題。研究和分析我國鋼鐵企業(yè)社會責(zé)任信息的披露現(xiàn)狀和成因，探討如何進(jìn)行我國鋼鐵企業(yè)社會責(zé)任信息的有效披露，在理論研究和企業(yè)實際應(yīng)用方面都具有較大的價值。 本文以河北省3家鋼鐵業(yè)上市公司作為研究對象，對3家公司2010年至2012年披露的獨立社會責(zé)任報告和首鋼搬遷的案例進(jìn)行研究、分析和評價。本文基于利益相關(guān)者理論，，結(jié)合鋼鐵行業(yè)特點，懫用規(guī)范研究和案例分析相結(jié)合的方法，研究分析我國鋼鐵企業(yè)社會責(zé)任信息披露現(xiàn)狀和其影響因素，指出鋼鐵企業(yè)應(yīng)該通過發(fā)布社會責(zé)任報告向利益相關(guān)者披露其在社會責(zé)任方面的行為情況，倡導(dǎo)鋼鐵企業(yè)更好地履行企業(yè)社會責(zé)任信息披露。 希望本文通過探討如何完善和加強(qiáng)鋼鐵企業(yè)社會責(zé)任信息披露，為我國鋼鐵企業(yè)社會責(zé)任信息披露的理論研究和實際應(yīng)用提出有用建議，為推進(jìn)我國鋼鐵行業(yè)社會責(zé)任信息披露提供參考。
[Abstract]:With the sustained and rapid growth of the world economy, a series of social problems, such as the shortage of natural resources and energy supply and the serious deterioration of the ecological environment, have been exposed. Therefore, corporate social responsibility has gradually become a hot issue in international and domestic research. According to the 12th Five-Year Plan of our country, the iron and steel industry, as one of the heavy industrial industries, is a pair of serious environmental pollution, it is necessary to achieve energy saving and emission reduction, develop circular economy, improve and strengthen the disclosure of social responsibility information. At present, China has not made clear legal provisions on the disclosure of social responsibility information of iron and steel enterprises, which leads to many problems in the disclosure of social responsibility information of iron and steel enterprises. It is of great value in theoretical research and practical application to study and analyze the current situation and causes of the disclosure of social responsibility information of iron and steel enterprises in China, and to discuss how to effectively disclose the social responsibility information of iron and steel enterprises in our country. In this paper, three listed steel companies in Hebei Province are taken as the research object, and the independent social responsibility report and the case of Shougang relocation are studied, analyzed and evaluated. Based on stakeholder theory and combining with the characteristics of iron and steel industry, this paper studies and analyzes the current situation of social responsibility information disclosure of iron and steel enterprises in China and its influencing factors by means of normative research and case analysis. It is pointed out that iron and steel enterprises should disclose their social responsibility behavior to stakeholders by issuing social responsibility reports, and advocate that iron and steel enterprises better fulfill the disclosure of corporate social responsibility information. It is hoped that this paper will provide some useful suggestions for the theoretical research and practical application of social responsibility information disclosure in iron and steel enterprises by discussing how to improve and strengthen the disclosure of social responsibility information in iron and steel enterprises. In order to promote China's iron and steel industry social responsibility information disclosure to provide a reference.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.31;F270

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳小倩;鋼鐵行業(yè)社會責(zé)任信息披露研究[D];廣西大學(xué);2015年

本文編號：2361430