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谢伏瞻
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李培林
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    金蜜蜂中国陕西省属国有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16份由陕西省国资委监管的陕西省属企业2017年发布的社会责任报告进行评估和分析,并提出有针对性的建议。研究发现,陕西省属企业报告质量优于全国企业总体水平,并具有以下阶段性特征:首发报告企业增多,社会责任信息披露意识增强;更多披露社会责任管理信息,社会责任融入公司治理架构;报告注重阅读体验,呈现效果出色;积极响应国家战略,重视精准扶贫信息披露;报告实质性有待加强,信息沟通传播机制有待完善;企业对环境、供应商、社区等利益相关方履责信息披露相对不足。

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    Abstract

    Based on the GBEE-CRAS2018,17 CSR reports of the SOEs under the supervision of the Shaanxi SASAC in 2018 were collected,assessed and analyzed in this report,and suggestions were proposed accordingly. The research found that the reporting quality of the SOEs under the supervision of the Shaanxi SASAC is higher than the overall CSR reporting quality in China,and has the following characteristics:an increasing number of SOEs under the supervision of the Shaanxi SASAC releases their first CSR report,indicating their increased awareness of social responsibility information disclosure;more companies disclose social responsibility management information and introduce these management approach into their corporate governance;these reports value reading experience,show excellent features and positively respond to national strategy with more disclosure of targeted poverty alleviation;but the materiality needs to be strengthened,information communication and transmission mechanism needs to be improved;and the disclosure of CSR practices on environmental protection,suppliers,communities,social organizations and other stakeholders is relatively insufficient.

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    作者简介
    刘现荣:
    张锐:
    杨时惠:
    林波:
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