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    金蜜蜂在华外商投资企业社会责任报告研究

    摘要

    本报告依据“金蜜蜂企业社会责任报告评估体系2018”,对收集到的在华外商投资企业2018年发布的123份社会责任报告进行评估和分析,并提出针对性建议。研究发现,在华外商投资企业社会责任报告的实质性、创新性、可读性、可信性、完整性、可比性均高于中国企业整体平均水平,并呈现以下阶段性特征:报告质量持续提升,整体处于发展阶段;编制紧跟国际趋势,披露国际最新热点;内容响应中国发展,推动本土化的进程;关注创新议题披露,升级产品和服务品质;重视员工发展议题,助力员工价值创造;报告可信性待加强,负面信息等披露不充分。

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    Abstract

    Based on the GBEE-CRAS2018,123 CSR reports of the foreign-invested enterprises in China in 2018 were collected,assessed and analyzed in this report,and suggestions were proposed accordingly. The research found that the materiality,innovativeness,readability,credibility,completeness and comparability of the CSR reports of foreign-invested enterprises in China are higher than the overall CSR reporting quality in China,and have the following stage characteristics:the reporting quality has witnessed continuous development and presents an overall upward trend;the reporting preparation follows the international trend by revealing the latest international hotspots;the content responds to China's development and promotes the localization process;the main focuses include the disclosure of innovation issues,upgrading of product and service quality,and attaching importance to employee development issues to help employees create values;but the credibility of the reporting needs to be strengthened and the disclosures of negative information are insufficient.

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    作者简介
    郭静:
    吴亚楠:
    姜龙:
    林波:
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