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238份内地在联交所上市公司发布的社会责任报告进行评估。评估发现,内地在联交所上市公司社会责任报告整体质量高于中国企业社会责任报告整体平均水平,并呈现以下阶段性特征:报告重视利益相关方的识别和沟通;环境和员工定量信息披露更详细、更深入;绿色供应链成为报告披露热点;社区投资更重视披露社区发展、文化教育和就业;社会责任管理及高层管理者承诺等相关信息的披露程度有待提高。
<<Based on the GBEE-CRAS2018,238 CSR reports of enterprises listed on the Stock Exchange of Hong Kong Ltd.(HKEx)in Mainland China in 2018 were collected and assessed in this report. The research found that the overall reporting quality of these companies is higher than the overall CSR reporting quality in China,and has the following characteristics:these reports emphasize the identification and communication with stakeholders;the quantitative information disclosure about environment and employees is more detailed and sufficient;green supply chain is a hotspot of the disclosures;community investment focuses on community development,cultural education and employment;the disclosure of social responsibility management and senior management commitments needs to be improved.
<<Keywords: | Social Responsibility ManagementEnvironmentalGreen Supply ChainSocial and Governance(ESG)ESG Reporting GuideHKEx |