煤炭企業(yè)社會責任績效評價研究
發(fā)布時間：2018-11-21 13:05
【摘要】：社會發(fā)展的趨勢和企業(yè)經(jīng)營環(huán)境的變化，使得承擔社會責任成為社會各界對企業(yè)的一致性要求。作為資源性企業(yè)，煤炭企業(yè)除了應當承擔一般性社會責任外，還承擔著重大的行業(yè)特殊性社會責任，如安全生產(chǎn)、節(jié)約資源、保護環(huán)境等。對煤炭企業(yè)社會責任進行績效評價，量化煤炭企業(yè)社會責任績效水平，能夠提升煤炭企業(yè)社會責任意識，并引導煤炭企業(yè)根據(jù)評價結果有效改善生產(chǎn)經(jīng)營活動，促進經(jīng)濟、社會和環(huán)境的全面協(xié)調(diào)可持續(xù)發(fā)展。 本論文在分析我國煤炭企業(yè)社會責任履行現(xiàn)狀及國內(nèi)外企業(yè)社會責任績效評價研究歷程的基礎上，針對我國煤炭企業(yè)的特點，重新界定了煤炭企業(yè)利益相關者的構成及其應承擔的社會責任內(nèi)容。在此基礎上，，本論文設計了包含三大類別、八個子系統(tǒng)及下屬多因素指標的多層次、多目標煤炭企業(yè)社會責任績效評價體系，評價體系將煤炭企業(yè)的利益相關者分為三種類型——個體類利益相關者、社會類利益相關者和自然環(huán)境類利益相關者，使得整套評價指標體系層次更為清晰，同時提升了煤炭企業(yè)社會責任績效評價工作的可操作性。 在績效評價方法上，本論文構建了基于熵權的灰色關聯(lián)分析評價模型，在獲取各項評價指標目前行業(yè)內(nèi)最優(yōu)值的基礎上，采用灰色關聯(lián)分析法，分層次計算被評價企業(yè)各項指標值與目前行業(yè)內(nèi)指標最優(yōu)值的關聯(lián)系數(shù)，并結合熵權法確定的評價指標權重，最終得出對被評價煤炭企業(yè)社會責任績效的綜合評判結果，確定其社會責任績效水平與當前最優(yōu)水平存在的差距與不足，從而有利于指引煤炭企業(yè)改進與完善社會責任實踐。
[Abstract]:The trend of social development and the change of business environment make social responsibility a consistent requirement for enterprises. As a resource-based enterprise, coal enterprises should not only bear the general social responsibility, but also undertake the special social responsibility of the industry, such as safe production, saving resources, protecting the environment and so on. Evaluating the social responsibility of coal enterprises and quantifying the level of social responsibility of coal enterprises can enhance the awareness of social responsibility of coal enterprises, and guide coal enterprises to effectively improve their production and management activities and promote the economy according to the evaluation results. Comprehensive, coordinated and sustainable development of society and environment. Based on the analysis of the current situation of coal enterprises' social responsibility performance and the research process of domestic and foreign enterprises' social responsibility performance evaluation, this paper aims at the characteristics of China's coal enterprises. The composition of stakeholders and the content of social responsibility of coal enterprises are redefined. On this basis, this paper designs a multi-level, multi-objective coal enterprise social responsibility performance evaluation system, which includes three categories, eight subsystems and subordinate multi-factor indicators. The evaluation system divides the stakeholders of coal enterprises into three types: individual stakeholders, social stakeholders and natural environment stakeholders, which makes the whole evaluation index system more clear. At the same time, it improves the operability of social responsibility performance evaluation of coal enterprises. In the performance evaluation method, this paper constructs the grey correlation analysis evaluation model based on entropy weight, on the basis of obtaining the best value of each evaluation index in the industry at present, adopts the grey correlation analysis method. Calculating the correlation coefficient between the index value of the evaluated enterprise and the optimal value of the index in the industry, and combining with the weight of the evaluation index determined by the entropy weight method, finally the comprehensive evaluation result of the social responsibility performance of the evaluated coal enterprise is obtained. It is helpful to guide coal enterprises to improve and perfect the practice of social responsibility by determining the gap and deficiency between the social responsibility performance level and the current optimal level.
【學位授予單位】：山東師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F426.21
本文編號：2347028
[Abstract]:The trend of social development and the change of business environment make social responsibility a consistent requirement for enterprises. As a resource-based enterprise, coal enterprises should not only bear the general social responsibility, but also undertake the special social responsibility of the industry, such as safe production, saving resources, protecting the environment and so on. Evaluating the social responsibility of coal enterprises and quantifying the level of social responsibility of coal enterprises can enhance the awareness of social responsibility of coal enterprises, and guide coal enterprises to effectively improve their production and management activities and promote the economy according to the evaluation results. Comprehensive, coordinated and sustainable development of society and environment. Based on the analysis of the current situation of coal enterprises' social responsibility performance and the research process of domestic and foreign enterprises' social responsibility performance evaluation, this paper aims at the characteristics of China's coal enterprises. The composition of stakeholders and the content of social responsibility of coal enterprises are redefined. On this basis, this paper designs a multi-level, multi-objective coal enterprise social responsibility performance evaluation system, which includes three categories, eight subsystems and subordinate multi-factor indicators. The evaluation system divides the stakeholders of coal enterprises into three types: individual stakeholders, social stakeholders and natural environment stakeholders, which makes the whole evaluation index system more clear. At the same time, it improves the operability of social responsibility performance evaluation of coal enterprises. In the performance evaluation method, this paper constructs the grey correlation analysis evaluation model based on entropy weight, on the basis of obtaining the best value of each evaluation index in the industry at present, adopts the grey correlation analysis method. Calculating the correlation coefficient between the index value of the evaluated enterprise and the optimal value of the index in the industry, and combining with the weight of the evaluation index determined by the entropy weight method, finally the comprehensive evaluation result of the social responsibility performance of the evaluated coal enterprise is obtained. It is helpful to guide coal enterprises to improve and perfect the practice of social responsibility by determining the gap and deficiency between the social responsibility performance level and the current optimal level.
【學位授予單位】：山東師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F426.21
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