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采掘业上市公司社会责任评价研究 [Evaluation research on listed companies in the extractive industry]
RanYajun, Xu Yisha
RanYajun, Xu Yisha
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n11.pdf
Adobe PDF, 291.92 KB
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Abstract
This article assesses the performance of corporations to fulfill their social responsibilities and their disclosure obligation by factor analysis, taking extractive corporations in Shanghai and Shenzhen A-share markets in 2011 as samples, using stakeholder theory from the perspective of shareholders, creditors, government, employees, community and environment. Research shows that the whole extractive industry is suffering from low appreciation in taking its social responsibility. Corporations are not so responsible to their employees, and they don’t disclosure enough for measurement, especially in the environmental protection cost. Also, the industry norm on this field hasn’t been specific yet. Therefore, extractive industry should consider social responsibility into a strategic level, concern about their employees and the environment.
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2013
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Creative Commons Copyright (CC 2.5)