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资源型企业由于其行业特殊性,在生产经营中占用较多的自然资源,理应承担更多的社会责任。本文以河南省资源型企业为分析对象,从股东回馈、职工工作效率、环保成本、纳税情况、对外捐赠及每股社会贡献值六个方面对其社会责任履行状况进行定量分析和评价,结果显示河南省资源型企业虽然社会责任治理意识有所提高,但治理行动不够充分,尤其是在社会责任内涵的理解和内容披露方面有待规范和提升。
Resource-based enterprises because of its special nature of the industry, occupy more natural resources in production and operation, should assume more social responsibility. In this paper, resource-based enterprises in Henan Province as the analysis object, from the shareholder feedback, staff efficiency, environmental costs, tax conditions, external donations and social contribution per share of six aspects of its social responsibility performance status quantitative analysis and evaluation showed that Although resource-based enterprises in Henan Province have raised their awareness of social responsibility governance, their governance actions have not been fully implemented. In particular, they need to be standardized and enhanced in understanding the content of social responsibility and content disclosure.