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基于“三重绩效”理论的煤炭上市公司社会责任绩效评价 被引量:1

Evaluation of social responsibility performance of listed companies in coal industry based on the theory of “triple performance”
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摘要 煤炭工业是国民经济的重要支柱,在追求利润的同时,还要注重平衡各利益相关者的诉求,即通过履行社会责任促进行业的可持续发展。以A股26家煤炭业上市公司为研究对象,基于"三重绩效"理论,构建了煤炭上市公司社会责任绩效评价指标体系,并运用因子分析法,对其社会责任绩效进行评价,研究结果显示:大部分煤炭上市公司社会责任履行效果不理想,不仅行业中不同企业间社会责任绩效表现参差不齐,且在同一企业内也未能平衡好经济、社会和环境3个方面的社会责任。 The coal industry is an important pillar of the national economy.While pursuing profits,it must also focus on balancing the demands of various stakeholders,that is,promoting the sustainable development of enterprises by fulfilling social responsibilities.Taking 26 A-share listed companies in the coal industry as the research object,and based on the"triple performance"theory,a social responsibility performance evaluation index system was constructed for listed companies in the coal industry,and factor analysis was used to evaluate their social responsibility performance.The research results show that most of the listed companies in the coal industry do not perform well in fulfilling their social responsibilities.Not only the performance of social responsibility among different companies in the industry is uneven,but the social responsibility of the economy,society and environment is not well balanced within the same enterprise.
作者 魏蕊 焦蒙 胡杨 Wei Rui;Jiao Meng;Hu Yang(School of Economics and Management,Yanshan University,Qinhuangdao 066000,China;School of Business Administration,Northeast⁃ern University,Shenyang 110167,China)
出处 《煤炭经济研究》 2020年第7期65-70,共6页 Coal Economic Research
关键词 社会责任绩效 “三重绩效”理论 因子分析法 煤炭上市公司 social responsibility performance "triple performance"theory factor analysis listed coal companies
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