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本文依据利益相关者理论,以获取的油气企业相关财务报表资料为基础,构建了包括7个方面14个指标的油气企业社会责任评价指标体系,采用主成分分析的方法计算得出了油气企业的社会责任综合得分。结果表明:当前我国油气企业履行企业社会责任的水平比较低,并且处于不平衡的发展状态,油气企业应注重企业社会责任的履行。
Based on the stakeholder theory, based on the obtained data of the relevant financial statements of oil and gas enterprises, this paper constructs an indicator system of social responsibility evaluation of oil and gas enterprises, including 14 indicators in 7 aspects. The principal component analysis method is used to calculate the Comprehensive Social Responsibility Score. The results show that: At present, China’s oil and gas enterprises to fulfill corporate social responsibility level is relatively low, and in an unbalanced development status, oil and gas companies should pay attention to the fulfillment of corporate social responsibility.