MBA教育中心知识库

随着可持续发展、绿色低碳经济政策的大力推广，在寻求物质和精神文明共同进步的同时，国家及社会公众越来越注重对环保、低碳、能耗、法制、脱贫、权益等问题的关注。电力企业作为我国重要的经济支撑，承担着社会发展的能源动力供给任务，是国计民生的根基，业务活动涉及到众多相关利益方，更是国家推行高质高效、绿色低碳的经济的重点改革行业，火电行业是电力系统的重要组成部分，具有煤炭能源消耗量大、环境的危害持续化、工种作业危险性高、废物排放多等特性，这些特点显然与社会公众对绿色可持续发展的理念是背道而驰的，如何寻求新时代经济理念下电力企业的社会责任履行渠道及信息披露成为公众的焦点。

本文以浙能电力（股票代码600023）作为研究对象，在已有的可持续发展理论、社会责任理论、利益相关者理论及信息不对称理论的基础上，借鉴和讯网、润灵环球及《中国企业社会责任报告编写指南（CASS-CSR4.0）》的社会责任评价体系，运用文献研究法、对比分析法、个案分析法等方法展开具体研究，结合电力企业社会责任信息披露的特征、形式、内容和现状，表明了电力行业社会责任信息披露包括股东权益（国有资产保值增值）、能源安全、员工责任、生态环保、绿色电力、供应链以及客户责任、慈善扶贫等，对浙能电力现有社会责任信息披露存在的问题进行详细陈述，并进行了具体原因的分析，然后从企业内部和外部提出具体的改进措施包括公司内部治理、文化理念建设、披露渠道和交流平台搭建、第三方审验、联合监管、法律法规健全等。期待电力行业的社会责任披露能够形成统一的框架体系和编制依据，对包括浙能电力在内的整个电力企业社会责任信息披露的质量有所提高，也对以火电为主的浙能电力在今后的发展转型中所面临的社会责任履行有所启发。

With the vigorous promotion of sustainable development and green  low-carbon economic policies, while seeking common progress in material and spiritual civilization, the state and the public are paying more and more attention to environmental protection, low carbon, energy consumption, legal system, poverty alleviation, rights and interests. As an important economic support for China, power enterprises undertake the task of energy and power supply for social development. They are the foundation of the national economy and people's livelihood. Business activities involve many relevant stakeholders. They are also the key reform industry of the country to promote a high-quality, efficient, green and low-carbon economy. The thermal power industry is an important part of the power system. It has the characteristics of large coal energy consumption, continuous environmental hazards, high risk of work and large waste emissions. These characteristics are obviously contrary to the public's concept of green and sustainable development. How to seek the social responsibility fulfillment channels and information disclosure of power enterprises under the new era economic concept has become the focus of the public.

This paper takes Zhejiang Energy Power as the research object, stock code 600023. Based on the existing sustainable development theory, social responsibility theory, stakeholder theory and information asymmetry theory, this paper draws on Hexun, Runling Global and the Guidelines for the Preparation of China Corporate Social Responsibility Report CASS-CSR4.0, The social responsibility evaluation system uses literature research, comparative analysis, case analysis and other methods to carry out specific research. Combined with the characteristics and form, content and current situation of social responsibility information disclosure of power enterprises, it shows that the disclosure of social responsibility information in the power industry includes shareholders' rights and interests (preservation and appreciation of state-owned assets), energy security, employee responsibility, eco-environmental protection, green power, supply chain, customer responsibility, charitable poverty alleviation etc. make a detailed statement of the existing social responsibility information disclosure of Zhejiang Energy Power, analyze the specific reasons, and then put forward specific improvement measures from the inside and outside of the enterprise, including public Internal governance, cultural concept construction, disclosure channels and communication platform construction, third-party inspection, joint supervision, sound laws and regulations etc. It is expected that the social responsibility disclosure of the power industry can form a unified framework system and compilation basis, improve the quality of social responsibility information disclosure of the entire power enterprises, including Zhejiang Energy Electric Power, and also inspire the social responsibility fulfillment faced by Zhejiang Energy Power, which is mainly thermal power, in its future development and transformation.