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李培林
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    金蜜蜂中国上海市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32份上海市属国有企业社会责任报告进行评估与分析,通过纵向年度对比及横向与全国企业社会责任报告平均水平、中央企业社会责任报告水平进行对比,总结提炼上海市属国有企业社会责任报告现阶段特征,并就企业社会责任报告编制提出相关建议。研究发现,上海市属国有企业在社会责任报告发布数量和报告质量方面均不断提升,初步形成常态化的社会责任报告发布机制,报告内容具有较明显的行业特征,但在社会责任管理及社会责任报告创新方面尚有较大的提升空间,上海市属国有企业需进一步加强社会责任信息披露制度化、规范化建设,紧密结合可持续发展背景、国家发展战略及上海城市发展总体定位,在全面完整地识别利益相关方诉求的基础上,更高质量地披露社会责任信息,进而增强企业核心竞争力。

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    Abstract

    Based on the GBEE-CRAS2018,32 CSR reports released by the Shanghai municipal state-owned enterprises are collected,assessed and analyzed in this research. After annual comparison and comparison with the average level of companies all over China and the level of central SOEs,the stage characteristics of these reports are summarized with relevant suggestions for the reporting preparation. It is found that the report number and quality have gradually improved,and a regular mechanism for report releasing has been initially established. The reports show obvious industry characteristics. However,there is still much room for improvement in social responsibility management and report innovation. The Shanghai municipal state-owned enterprises need to further enhance the institutionalized and standardized social responsibility information disclosure,closely combine their business with the sustainable development background,national development strategy and the overall orientation of Shanghai urban development,and disclose higher quality social responsibility information on the basis of fully identifying the demands of stakeholders,so as to enhance the core competitiveness of enterprises.

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    作者简介
    刘思汝:
    吴琰:
    何洋:
    代奕波:
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