电力企业社会责任会计信息披露的现状与对策——基于“三重底线”概念的研究

Current State and Countermeasures of Social Responsibility Accounting Information Disclosure of Electric Power Enterprises:Based on the Study of the Concept of " Triple Bottom Line"

近年来,价值链问题已经逐渐成为企业社会责任的一个重要焦点。电力企业除了全面披露企业自身运营管理信息外,还应更多地关注对价值链上各个环节点的责任信息披露。基于全球报告倡议组织(GRI)对电力企业的指导方针和我国电力企业发展的自身特点,我国的电力企业社会责任会计信息披露应兼顾经济、环境、社会等各种因素,更好的履行起积极作用。

In the recent years the issue of chain value has become an important focus of corporate social responsibility.In addition to fully disclosing information of their own operational management,the electric power enterprise should pay more attention to responsibility information on each link point of the value chain.On the basis of global initiative（GRI）guidelines for the electric power enterprises and the characteristics of the China＇s electric power enterprise development,the social responsibility accounting information disclosure of the electric power enterprises in this country should also consider the economic,environmental,and social factors so as to induce better performance of the positive role.