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    2020年金蜜蜂中国企业社会责任报告研究

    摘要

    本报告基于“金蜜蜂中国企业社会责任报告评估体系2020”,对1730份于2020年1月1日至10月31日在中国大陆公开发布的中文社会责任报告进行评估,综合2009年以来的研究成果,我们有以下发现:近九成报告的发布主体为上市公司;名称为“社会责任报告”的报告占七成,“环境、社会及管治报告”比例上升至近四分之一;发布中英文版本的报告数量和比例稳步上升;报告综合指数稳定在1300点水平;更加重视对环境、客户、供应商、同行、媒体等利益相关方的履责信息披露;中央企业报告质量引领中国社会责任报告发展,国有控股企业、外资及港澳台企业、民营企业报告质量持续提升;世界500强中国企业和中国500强企业报告质量显著高于中国企业平均水平,且提升速度较快;不同行业、性质、规模企业报告质量的差距均呈现缩小趋势;非上市公司社会责任报告数量明显减少;内地在港上市公司报告质量不断提升,且显著高于沪深上市公司报告水平。提出以下建议:推动企业社会责任信息披露水平在“十四五”期间再上一个新台阶;加强社会责任战略与治理、实质性议题管理方面的信息披露;提升社会责任报告的可比性水平;进一步提升温室气体、生物多样性及生态系统保护、员工健康安全、员工职业发展、带动供应商履责等方面的信息披露水平;监管机构加强对沪深上市公司社会责任信息披露的指引和规范;调动非上市公司提升社会责任信息披露的积极性,提高质量水平。

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    Abstract

    Based on the GoldenBee CSR Report Assessment System 2020(GBEE-CRAS 2020),1730 Chinese corporate social responsibility (CSR) reports released by companies in China from January 1 to October 31,2020 are collected and assessed in this research. In combination of the research results since 2009,the main findings can be concluded as follows:nearly 90% of reports are issued by listed companies;70% are called “Social Responsibility Reports”,and the proportion of “Environmental,Social and Governance Reports” has risen to nearly 25%;the number and proportion of reports published in both Chinese and English have increased steadily,and the comprehensive index of the reports keeps at 1300 points;reports pay more attention to disclosing stakeholders information such as the environment,customers,suppliers,peers and media;the CSR reports of central SOEs remain top quality,leading CSR reporting in China;the quality of state-owned holding enterprises,foreign-invested companies and Hong Kong,Macao and Taiwan companies as well as private companies keeps continuous improvement;the Chinese companies listed in the Fortune Global 500 and China’s top 500 companies present higher quality than the average quality in China,and the improvement speed is faster;the gap of report quality among different industries,ownership and scale shows a narrowing trend;the number of CSR reports of non-listed companies decreased significantly;the report quality of mainland companies listed in Hong Kong continues to improve,and is significantly higher than that of mainland companies listed on SSE and SZSE. Some suggestions thus are put forward,such as to promote CSR disclosure to a new level during the 14th Five-Year Plan period;to enhance the information disclosure on social responsibility strategy and governance,material topic management;to further improve the comparability of CSR reports,to improve the information disclosure of greenhouse gases,biodiversity and ecosystem protection,employee health and safety,employee career development,and driving suppliers to fulfill their responsibilities;to call on the regulatory authorities to strengthen the guidance and regulation of social responsibility information disclosure of mainland companies listed on SSE and SZSE;to promote the non-listed companies to improve the initiative and quality of social responsibility information disclosure.

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    作者简介
    殷格非:
    管竹笋:
    贾丽:
    徐智敏:
    刘文丽:
    刘月:
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