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2019年发布的128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:报告质量基本与去年持平;编制依据多样化,部分先锋企业将SDGs作为编制依据;注重披露本土化管理制度,积极对接中国重大战略;注重供应链议题披露,关注供应商资质要求;注重披露社区议题,开展社区沟通与参与;注重客观披露公司履责负面信息,报告可信性有所增强。
<<Based on the GBEE-CRAS2018,128 CSR reports released by the foreign-invested companies in China in 2019 are collected,assessed and analyzed in this research,and suggestions are proposed accordingly. It is found that the materiality,innovativeness,readability,credibility,completeness and comparability of these reports are higher than the overall CSR reporting quality in China. The reports have the following stage characteristics:the reporting quality keeps the same level as that of last year;reports take more diverse standards and guidelines as references,and some leading enterprises take SDGs as the compilation basis;the disclosure of localized management systems and information about the linkage of business with China’s major strategies is highlighted;more information on supply chain issues,like paying attention to the qualification requirements of suppliers,is disclosed;more information on community issues,like community communication and participation,is disclosed;the negative information about a company’s CSR performance is objectively disclosed,indicating the credibility of these reports enhanced.
<<Keywords: | Community CommunicationSDGsForeign-invested Companies in ChinaLocalized ManagementSupplier Qualification |