本文選題：能源行業(yè)　切入點：社會責任　出處：《內(nèi)蒙古財經(jīng)大學》2014年碩士論文

【摘要】：積極履行社會責任并進行社會責任信息披露是企業(yè)的義務。當今，企業(yè)因忽略社會責任引起諸多的問題，這些問題得到了社會公眾的極大關注，例如日趨頻繁的霧霾天氣，中石油長慶油田水污染事件，，攀枝花鋼鐵集團公司空氣污染事件，雙匯瘦肉精事件等等。許多企業(yè)在對社會責任信息進行披露時選擇性地披露利好消息，不披露或者少披露負面消息。因此，對企業(yè)社會責任信息披露問題的研究具有重要意義，尤其是我國能源行業(yè)屬于高污染行業(yè)，能源結構以煤炭為主，在能源發(fā)展過程中必然會伴隨著高污染、低效率、安全事故頻發(fā)等一系列問題，引發(fā)的社會責任問題更具有代表性�；谝陨媳尘�，本文對我國能源行業(yè)上市公司社會責任信息披露的影響因素進行研究。 本文選取2009年至2012年我國能源行業(yè)A股上市的91家企業(yè)為樣本，采用實證分析的方法，將能源行業(yè)社會責任信息披露指數(shù)作為因變量，以反映公司特征和公司治理結構的公司規(guī)模、公司業(yè)績、財務杠桿、董事會規(guī)模、獨立董事比例、董事長與總經(jīng)理是否合二為一等6個變量作為控制變量，以第一大股東性質(zhì)、社會貢獻率、市場化差異、媒體曝光度、法律法規(guī)的約束替代外部壓力的影響作為自變量，針對事先提出的5個假設進行描述性分析、相關性分析和多元回歸分析。得出結論：影響能源行業(yè)社會責任信息披露的內(nèi)部因素中，董事會規(guī)模、公司規(guī)模、資產(chǎn)負債率和凈資產(chǎn)收益率與能源行業(yè)上市公司社會責任信息披露水平顯著相關，而董事長與總經(jīng)理是否合二為一、獨立董事比例和能源行業(yè)社會責任信息披露水平呈現(xiàn)不顯著關系；影響能源行業(yè)社會責任信息披露的外部因素中，社會貢獻率、實施法律法規(guī)的約束、第一大股東的性質(zhì)與能源行業(yè)社會責任信息披露水平顯著相關，市場化差異和媒體曝光度對能源行業(yè)上市公司社會責任信息披露水平不顯著。 基于研究結果，本文從兩個方面提出了具有針對性的政策建議，主要包括對企業(yè)內(nèi)部治理結構的優(yōu)化和對企業(yè)所依存的外部環(huán)境的改善，以便能更好的促進我國能源行業(yè)上市公司積極履行社會責任并向社會公眾披露高水平的社會責任信息，為企業(yè)的利益相關者提供參考。
[Abstract]:It is the duty of enterprises to actively fulfill social responsibility and disclose social responsibility information.Nowadays, enterprises have caused many problems because of neglecting social responsibility. These problems have been paid great attention by the public, such as the increasingly frequent haze weather and the water pollution incidents in the Changqing Oilfield of PetroChina.Panzhihua Iron and Steel Group Air pollution incident, Shuanghui lean meatine incident and so on.When disclosing social responsibility information, many enterprises selectively disclose good news, not disclose negative information or less.Therefore, it is of great significance to study the problem of corporate social responsibility information disclosure, especially the energy industry in China belongs to high pollution industry, the energy structure is mainly coal, in the process of energy development will inevitably be accompanied by high pollution, low efficiency.A series of problems, such as the frequent occurrence of safety accidents, lead to more representative problems of social responsibility.Based on the above background, this paper studies the influencing factors of social responsibility information disclosure of listed companies in energy industry in China.In this paper, 91 companies listed in A shares of energy industry in China from 2009 to 2012 are selected as samples, and the information disclosure index of social responsibility in energy industry is taken as dependent variable by empirical analysis.Taking six variables, such as company size, corporate performance, financial leverage, board size, proportion of independent directors, whether the chairman and the general manager are one, which reflect the company characteristics and corporate governance structure, as control variables, taking the nature of the first largest shareholder as the controlling variable,Social contribution rate, market-oriented difference, media exposure, the influence of laws and regulations to replace the external pressure as independent variables, according to the five hypotheses put forward in advance, descriptive analysis, correlation analysis and multivariate regression analysis.The conclusions are as follows: among the internal factors affecting the disclosure of social responsibility information in energy industry, the size of board of directors, the size of the company, the ratio of assets to liabilities and the rate of return on net assets are significantly related to the level of social responsibility information disclosure of listed companies in energy industry.The proportion of independent directors and the level of information disclosure of social responsibility in the energy industry are not significantly related to whether the chairman and the general manager are United, and the social contribution rate among the external factors affecting the disclosure of social responsibility information in the energy industry is not significant.Under the restriction of laws and regulations, the nature of the first largest shareholder is significantly related to the level of social responsibility information disclosure in the energy industry, while the level of social responsibility information disclosure of listed companies in the energy industry is not significantly affected by market-oriented differences and media exposure.Based on the research results, this paper puts forward two aspects of targeted policy recommendations, including the optimization of the internal governance structure of enterprises and the improvement of the external environment that enterprises depend on.In order to better promote the energy industry listed companies in China to actively fulfill social responsibility and disclose the high level of social responsibility information to the public, and provide a reference for the stakeholders of enterprises.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.2

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本文編號：1726678