矿产资源型企业社会责任评价研究——以兖州煤业为例

摘要

In the recent years, CSR behavior has become a hot topic in the world.The academic circles have basically reached a consensus on whether the enterprises should fulfill their social responsibilities.Mineral Resources-Oriented Enterprises not only own important position in economic development, but also affect the coordinated development of resources and environment.Researches on the evaluation of mineral resources-oriented enterprises' corporate social responsibility performance are still in the initial stage, without commonly used evaluation system.This paper employs contract stakeholder and public stakeholder, together with SMART principle, to select 22 indicators, while Analytic Hierarchy Process method is chosen to construct the final evaluation system.Based on the data of Yanzhou Coal Mining Company Limited, it is found that this firm's corporate social responsibility performance show a W-shaped change.Against the backdrop, we believe government, as the main stakeholder, rule maker and regulator, should play a main role, while other stakeholders should also be encouraged to take part in the fulfillment of corporate social responsibility.%近年来企业社会责任成为了全球热议的话题, 学术界对于企业是否应当履行社会责任已经基本达成共识.矿产资源型企业不仅在经济发展中占据非常重要的地位, 且易对资源环境协调发展产生牵制作用.我国矿产资源型企业社会责任评价研究起步较晚, 还未形成具有普适性的评价指标体系.研究从契约型利益相关者和公众型利益相关者两个视角出发, 运用SMART原则筛选出22项指标, 结合层次分析法构建了矿产资源型企业社会责任评价体系, 以兖州煤业年报数据作为样本进行实证分析, 发现其企业社会责任履行情况呈W型变化.并进一步提出政府作为利益相关者、政策制定者和监管者, 对于企业履行社会责任具有主推作用, 且其他利益相关者在矿产资源开发利用中较易受到侵害, 对他们的充分调动有助于形成合力, 促进矿产资源型企业履行社会责任.