RESEARCH ARTICLE


A Study on China's Petroleum Enterprise Social Responsibility Information Disclosure-Based on the Comparison of Shell and PetroChina Social Responsibility Information Disclosure



Wang Rui*, Ai Xue Chi, Wu Jing
School of Economics and Management, Southwest Petroleum University, Chengdu, China.


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© 2015 Rui et al.;

open-access license: This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International Public License (CC-BY 4.0), a copy of which is available at: https://creativecommons.org/licenses/by/4.0/legalcode. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Correspondence: * Address correspondence to this author at the School of Economics and Management, Southwest Petroleum University, Chengdu, China; E-mail: 46413759@qq.com


Abstract

Corporate social responsibility information disclosure's late start in China, both in quantity and quality needs to be improved. This shell and PetroChina from 2013 respectively published by the sustainability report for analysis, according to disclosure forms, content, management bodies and the guidelines for the preparation of the report compared the four aspects. Recommended China Petroleum strengthening stakeholder engagement and feedback mechanisms, improve the transparency and accuracy of the information disclosed, and actively carry out third-party tickets, to further improve the index system construction of social responsibility

Keywords: China petroleum, corporate social responsibility, shell, sustainable development.