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    金蜜蜂中国内地在香港联交所上市公司社会责任报告研究

    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354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的报告整体质量高于中国企业报告平均水平,并呈现以下阶段性特征:公司高层领导对社会责任的重视程度越来越高;重视披露重要性议题识别过程,并强调识别过程中的利益相关方参与;重视并积极回应联交所ESG指引的要求;在环境范畴注重对环境污染和资源消耗情况相关信息的披露,排放物、资源使用等议题披露的程度较高;在社会范畴对员工、社区投资等议题关注的程度较高,对定量信息披露的程度有待提升;重视信息横向、纵向绩效可比性并进一步提升绩效管理水平;持续重视供应链信息披露。

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    Abstract

    Based on the GBEE-CRAS2018,354 CSR reports released by the Mainland companies listed in the Stock Exchange of Hong Kong Ltd.(SEHK) are collected and assessed in this research. It is found that the overall reporting quality is higher than the overall CSR reporting quality in China,and the reports have the following stage characteristics:senior leaders of the company pay more and more attention to social responsibility;reporters pay attention to the disclosure of identification process of important topics,and emphasize the stakeholder engagement in this process;reporters pay attention to and actively respond to the requirements of ESG guide of SEHK. In the environmental field,more information related to environmental pollution and resource consumption is disclosed with high proportion of issues such as emissions and resource. In social field,issues such as employees and community investment,are highlighted,and the level of quantitative information disclosure needs to be improved. More reporters pay attention to performance comparability to further improve their performance management level and keep disclosing the supply chain information as the previous years.

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    作者简介
    王丹励:
    雷晓宇:
    王雯:
    管竹笋:
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