本文關(guān)鍵詞： 煤炭類企業(yè) 社會責(zé)任 利益相關(guān)者 評價體系　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)社會責(zé)任從誕生的那一刻起，一直是學(xué)術(shù)界熱議的對象，從是否應(yīng)當(dāng)履行社會責(zé)任，到如何履行社會責(zé)任，企業(yè)社會責(zé)任理論歷經(jīng)了一個漫長的發(fā)展過程。隨著人們對可持續(xù)發(fā)展認(rèn)識的不斷加深，企業(yè)應(yīng)當(dāng)履行社會責(zé)任，這一點毋庸置疑，有履行就必然有評價，這一點也毫無疑問。然而不同行業(yè)存在不同的特征，企業(yè)社會責(zé)任的評價指標(biāo)和方式也有所不同。因此，鑒于煤炭類企業(yè)鮮明的行業(yè)特征，設(shè)計一套針對該類企業(yè)的社會責(zé)任評價指標(biāo)體系就顯得十分必要。 本文對國內(nèi)外有關(guān)社會責(zé)任的文獻(xiàn)進(jìn)行了梳理，通過總結(jié)現(xiàn)有研究的優(yōu)勢和不足，確定了從利益相關(guān)者的角度開展對煤炭類企業(yè)社會責(zé)任研究的基本思路。首先對煤炭類企業(yè)社會責(zé)任的現(xiàn)狀和原因進(jìn)行了深入探討，然后根據(jù)煤炭類企業(yè)的自身特點和實際需要，選定煤炭類企業(yè)的10種利益相關(guān)者。在此基礎(chǔ)上按照利益相關(guān)者的重要性對其進(jìn)行排序和分類，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，單個利益相關(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)任三個層次，每個層次責(zé)任包含細(xì)化指標(biāo)，完整地展現(xiàn)出本文的研究對象框架。最后對框架內(nèi)的指標(biāo)進(jìn)行賦權(quán)和評分，就可以得出局部加權(quán)評分和總加權(quán)評分，進(jìn)而評價一個企業(yè)社會責(zé)任履行情況的好壞。 上述研究構(gòu)成了煤炭類企業(yè)社會責(zé)任的四級指標(biāo)評級體系，本文選取S公司作為行業(yè)代表進(jìn)行案例分析，將評價體系在案例公司中加以運(yùn)用。通過研究，本文得出以下結(jié)論：（1）煤炭類企業(yè)的特殊性決定了其社會責(zé)任的特殊性；（2）考慮利益相關(guān)者分類的優(yōu)先次序具有重要的實踐指導(dǎo)意義；（3）層次分明和系統(tǒng)全面的社會責(zé)任評價體系使企業(yè)履行社會責(zé)任時有章可循。 為了促進(jìn)整個行業(yè)企業(yè)社會責(zé)任的構(gòu)建和完善，本文以此為契機(jī)從政府、社會以及企業(yè)三個層面提出了相關(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)社會責(zé)任的宣傳，同時規(guī)范企業(yè)社會責(zé)任報告的披露并強(qiáng)化對煤炭類企業(yè)履行社會責(zé)任的監(jiān)管；（2）要發(fā)揮社會公眾的監(jiān)督作用，通過輿論壓力督促企業(yè)積極履行社會責(zé)任。同時深入對企業(yè)社會責(zé)任標(biāo)準(zhǔn)構(gòu)建的探索，使煤炭類企業(yè)踐行社會責(zé)任有章可循。（3）企業(yè)要提升社會責(zé)任意識，，樹立為利益相關(guān)者服務(wù)的經(jīng)營理念。其次加強(qiáng)企業(yè)社會責(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)部履行社會責(zé)任的監(jiān)督制度，從根本上保證企業(yè)社會責(zé)任的有效實施。 本文的研究是一次新的探索和有益的嘗試，希望能為社會責(zé)任的建設(shè)提供借鑒。對于我國的煤炭類企業(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，打造中國特色社會主義社會責(zé)任建設(shè)任重而道遠(yuǎn)，但相信通過全社會的努力我們的目標(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】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F426.21

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