环境会计视角下企业社会责任绩效评价研究——以中国神华为例

Research on Corporate Social Responsibility Performance Evaluation from the Perspective of Environmental Accounting——Taking China Shenhua as an Example

当前对企业社会责任的研究大多依据社会责任报告,对数据的选用更多地来自企业财务报表相关数据,对社会责任绩效评价的总体性有一定的局限作用。论文以我国上市煤炭企业为例,基于绿色会计视角构建了由创新绩效、社会绩效和生态绩效组成的社会责任绩效评价指标体系,采用层次分析法(AHP)对其社会责任绩效进行实证分析,以此对企业提出更具针对性的对策。

At present,the research on corporate social responsibility is mostly based on the social responsibility report,and the selection of data is more from the relevant data of corporate financial statements,which has a certain limitation effect on the overall performance evaluation of social responsibility.Taking China's listed coal enterprise as an example,this paper constructs a social responsibility performance evaluation index system composed of innovation performance,social performance and ecological performance from the perspective of green accounting,and makes an empirical analysis on its social responsibility performance by using analytic hierarchy process(AHP),so as to put forward more targeted countermeasures for the enterprise.