论文总字数：25264字

摘 要

随着经济环境的深刻变化和企业经营活动的日益复杂，传统的企业财务报告逐渐不能满足利益相关方对信息披露的需求。同时，企业公民和企业社会责任等理念的迅速推广，使得作为非财务报告的可持续发展报告获得了长足发展。对于作为传统重污染型行业的石化行业而言，如何在全球绿色低碳发展的新形势下做好信息披露并履行社会责任，就成为重要议题。本文以泰国国家石油公司、马来西亚国家石油公司、印度尼西亚国家石油公司三家东南亚地区行业领军企业的2018年可持续发展报告为研究对象，通过对三家企业可持续发展报告的比较，归纳出报告的编制特点，并从报告内容、编制参考指南、信息披露方式以及第三方鉴证等方面做出分析。对比研究发现，三家企业报告整体质量较好且国际化水平高，在参照国际规范进行编制的同时也具有自身特色，但同时在内容和质量上还有改进空间。根据研究结果，本文也为相关企业提升可持续发展报告质量提出了提高国际化程度、优化信息披露、坚持实质重于形式和实现第三方审验等建议。

关键词：信息披露 可持续发展报告 石化行业

A Comparative Study on the Sustainability Reports of Three Petrochemical Enterprises in Southeast Asia

Abstract

With the profound changes in the economic environment and the increasingly complex business activities of enterprises, traditional corporate financial reports can no longer meet the needs of stakeholders for information disclosure. At the same time, the rapid promotion of concepts such as corporate citizenship and corporate social responsibility has enabled the sustainable development report as a non-financial report to develop rapidly. For the petrochemical industry as a traditional heavily polluting industry, how to properly disclose information and fulfill social responsibilities under the new global green and low-carbon development situation has become an important issue. This article takes the 2018 Sustainability Reports of three leading companies in Southeast Asia as the research objects of PTT Public Company Limited, Petroliam Nasional Berhad, PT Pertamina (Persero). Through comparing the sustainability reports of the three companies, the characteristics of the reports are summarized. Besides, this article also analyzed the content of the report, preparation of reference guides, information disclosure methods, and third-party assurance. The comparative study found that the three companies reported good overall quality and high level of internationalization. While compiling with reference to international standards, they also have their own characteristics, but at the same time there is room for improvement in content and quality. According to the research results, this paper also puts forward suggestions for related companies to improve the quality of sustainable development reports, such as increasing the degree of internationalization, optimizing information disclosure, insisting that substance is more important than form, and implementing third-party verification.

Key Words: Information disclosure; Sustainability report; Petrochemical industry

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究意义 2

1.3研究内容 2

1.4研究方法 3

1.5技术路线 4

第二章 概念界定与文献综述 5

2.1概念界定 5

2.1.1 信息披露 5

2.1.2 可持续发展报告 5

2.1.3 石化行业 5

2.2文献综述 6

2.2.1 可持续发展报告披露意义 6

2.2.2 可持续发展报告披露影响因素 6

2.2.3 石化行业可持续发展报告披露研究 6

第三章 案例企业及可持续发展报告概况 8

3.1泰国国家石油公司概况 8

3.2马来西亚国家石油公司概况 9

3.3印度尼西亚国家石油公司概况 10

第四章 可持续发展报告比较分析 11

4.1报告形式比较 11

4.2披露内容比较 12

4.2.1 议题内容 12

4.2.2 管理与实践 15

4.3披露标准 16

第五章 结论与建议 18

5.1研究结论 18

5.2对策建议 20

参考文献 22

致谢 24

附录 25

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