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李培林
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    金蜜蜂中国企业社会责任报告研究

    摘要

    本报告依据“金蜜蜂中国企业社会责任报告评估体系2018”,对2019年1月1日至10月31日在中国大陆公开发布的1598份中文社会责任报告进行评估,结合2009年以来的研究成果,发现如下特征:超过八成报告的发布主体为上市公司;名称为“社会责任报告”的报告仍居主导地位,“环境、社会及管治报告”比例达到新高;报告数量同比大幅增长,报告综合指数稳定在1300点水平,质量同比略有上升;对政府、员工、环境、社区和客户等利益相关方的信息披露率较高;中央企业报告始终处于领先水平,民营企业、外资及港澳台企业报告质量提升快;世界500强中国企业和中国500强企业的报告发布数量重回历史高点,质量显著高于中国企业平均水平;内地在港上市公司报告水平显著高于沪深交易所上市公司等。本报告提出如下建议:推动中国500强企业社会责任报告全覆盖,加强对上市公司社会责任信息披露的规范和指导,建立鼓励企业披露高质量社会责任信息的市场机制,增强报告实质性、可信性和可比性,加强社会责任管理信息披露,发挥报告“国际语言”优势等。

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    Abstract

    Based on the GoldenBee CSR Report Assessment System 2018(GBEE-CRAS2018),1598 Chinese corporate social responsibility (CSR) reports released by companies in China from January 1 to October 31,2019 are collected and assessed in this research. In combination of the research results since 2009,the characteristics of CSR reporting in China in 2019 can be concluded as follows:more than 80% of the reports are issued by listed companies;the numbers of “Social Responsibility Reports” still dominates,and the proportion of “Environmental,Social and Governance Reports” reaches a new height;the total number of reports increases substantially year on year,and the comprehensive index of the reports keeps at 1300 points with a year-on-year quality improvement;more reports disclose stakeholder information,such as the government,employees,environment,community and customers;reports from central SOEs have always been in the leading position while quality of reports from private companies,foreign-invested companies and Hong Kong,Macao and Taiwan companies grow rapidly;the number of reports issued by Chinese companies listed in the Fortune Global 500 and China’s top 500 companies has reached a historical height,and the reporting quality is significantly higher than the average level of Chinese enterprises;the report level of Mainland companies listed in Hong Kong is significantly higher than that of Mainland companies listed on Shanghai and Shenzhen exchanges.

    Some suggestions are put forward,such as promoting all China’s top 500 companies to release corporate social responsibility reports,strengthening the regulation and guidance of social responsibility information disclosure by listed companies,establishing a market mechanism that encourages enterprises to disclose high-quality social responsibility information,enhancing the materiality,credibility and comparability of reports,enhancing information disclosure of social responsibility management,and giving play to the role of CSR report as an “international language”,etc.

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    作者简介
    殷格非:
    管竹笋:
    贾丽:
    李若楠:
    全素:
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