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谢伏瞻
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李培林
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    金蜜蜂中国企业儿童权利信息披露研究报告

    摘要

    本报告依据联合国儿童基金会、联合国全球契约组织和救助儿童会制定的《儿童权利与企业原则》,以及联合国儿童基金会发布的《可持续性报告中的儿童权利》,对收集到的1598份全行业企业2019年发布的企业社会责任相关报告,对照八项披露指标进行评估和分析,并提出针对性建议。研究发现,中国各行业企业报告中对儿童权利信息披露的平均水平较低,并呈现以下特征:多数企业披露了儿童权利相关信息、儿童权利信息披露全面性有待提升、使用尊重和支持儿童权利的营销方式的信息披露有缺失、绝大多数企业尚未披露通过安全产品服务支持儿童权利的信息。

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    Abstract

    Based on the Children’s Rights and Business Principles,jointly initiated by UNICEF,the UN Global Compact and Save the Children Fund,and the Children’s Rights in Sustainability Reporting issued by UNICEF,1598 CSR reports issued by all industries in 2019 are collected,assessed and analyzed by mapping with eight disclosure indicators and targeted recommendations are proposed in this research. It is found that the average level of information disclosure of children’s rights in China is relatively low with the following characteristics:most companies disclose information about children’s rights,but the comprehensiveness of information disclosure on children’s rights needs to be improved. There is a lack of information disclosure on the marketing methods that respect and support children’s rights. Most companies have not yet disclosed information that supports children’s rights through safety product services.

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    作者简介
    张泽帝:
    管竹笋:
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