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    金蜜蜂中国建筑业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61份建筑业企业社会责任报告进行研究和分析,并在此基础上提出相关建议。研究发现,建筑业企业社会责任报告整体处于发展阶段,报告的结构完整性和创新性略高于中国企业整体水平,报告的可信性、可读性、绩效可比性和实质性略低于中国企业整体水平。建筑业企业社会责任报告应加强社会责任管理及计划方面的信息披露,增强绩效信息披露的连续性;增强利益相关方在报告编制过程中的参与度,坦诚披露负面信息,发挥报告沟通作用;加强海外信息披露,持续披露企业在当地履责的最新进展,提升报告国际化水平;信息披露应紧跟国家战略,契合三大攻坚战要求,注重披露转型发展、绿色建筑、精准扶贫等热点议题的履责进展;应加强与联合国可持续发展目标的对标,在报告中披露SDGs目标落实情况。

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    Abstract

    Based on the GBEE-CRAS2018,61 CSR reports of construction companies were assessed and analyzed in this report with recommendations. The research found that the CSR reports of construction companies are in the “development stage” overall. The structural integrity,innovativeness and materiality of reports are slightly higher than the overall CSR reporting quality in China. The credibility,readability and performance comparability are slightly lower than the overall CSR reporting quality in China. The CSR reports of construction industry should strengthen the information disclosure of social responsibility management and planning,enhance the continuity of performance disclosure and the participation of stakeholders in the reporting preparation,disclose negative information,and play the communication role;these reports also should improve information disclosure of overseas business to continue disclosing the latest progress of local CSR performance,and enhance the internationalization of these reports;the information disclosure should be closely follow the national strategy,meet the requirements of the three major challenges,and focus on disclosing the CSR performance of hot topics such as transformational development,green building,and targeted poverty alleviation;disclosing the implementation of SDGs to map the SDGs in the report is also suggested.

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    作者简介
    李若楠:
    贾丽:
    管竹笋:
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