摘要
以我国资源型企业2016—2020年的社会责任报告为样本,分析其社会责任报告鉴证行为逻辑,基于内容分析法构建社会责任报告鉴证质量评价框架。研究发现:资源型企业的社会责任报告鉴证的报告名称、鉴证主体、道德规范及标准存在多样性特征,积极肯定型鉴证意见成为主导;鉴证比例以及鉴证质量整体不够理想,鉴证实施程序的合理性、鉴证主体道德规范和鉴证意见受监督程度总体表现不佳,社会责任报告鉴证存在前瞻性不足、量化性欠佳等问题。基于此,提出深化社会责任报告鉴证理念、制定鉴证指引,以期健全社会责任管理体系的政策措施。
With the social responsibility report of resource-based enterprises from 2016 to 2020 as a sample,this paper analyzes the assurance behavior logic of social responsibility report,and constructs the evaluation framework for the verification quality of social responsibility report based on content analysis method.The study shows that there are diversity characteristics in the verification name,subject,ethics and standards of social responsibility report in resource-based enterprises,and positive affirmative verification opinions become the dominant;the proportion of verification and the quality of assurance are not ideal as a whole,and the rationality of assurance implementation procedure,the moral norms of assurance subject and the degree of supervision for the opinion of verification are of overall poor performance,so there are some problems in the assurance of social responsibility report,such as lack of foresight and poor quantification.Based on this,some policies and countermeasures are put forward to deepen the verification concept of social responsibility report,establish assurance guidelines,and improve the social responsibility management system.
作者
吴勋
杨美漪
WU Xun;YANG Meiyi(Research Center of Oil and Gas Resources Economic Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China;School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2023年第4期26-35,共10页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省教育厅高校哲学社会科学重点研究基地项目“资源型企业社会责任报告鉴证影响因素研究”(20JZ075)。
关键词
资源型企业
社会责任报告
社会责任报告鉴证
resource-based enterprises
social responsibility report
verification/assurance of social responsibility report
