本报告依据“金蜜蜂中国企业社会责任报告评估体系2020”,对收集到的203份在华外商投资企业社会责任报告进行评估和分析,并针对结果提出报告编制建议。研究发现,在华外商投资企业社会责任报告的完整性、可信性、可读性、可比性、创新性、实质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,综合指数有所提升;报告完整性略有下降,风险机遇分析和计划内容有待进一步提升;注重本土化实践举措的披露,积极对接中国重大战略;强化与利益相关方沟通互动,积极披露沟通渠道和方式;重视披露环境履责情况,关注资源节约与利用和降污减排;持续注重披露供应链议题,展示负责任的供应链管理。
<<Based on the GBEE-CRAS 2020,203 CSR reports released by the foreign-invested companies in China are assessed and analyzed in this research,and suggestions are proposed accordingly. It is found that the completeness,credibility,readability,comparability,innovativeness and materiality 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 and the comprehensive index has improved;the reporting completeness decreased slightly,and the disclosure on risk opportunity analysis and plans need to be further improved;the disclosure of localized practices and information about response to China’s major strategies is highlighted;interaction with stakeholders is strengthened with more about disclosure communication channels and methods;the disclosure of environmental responsibility is highlighted,with focus on the conservation and utilization of resources as well as pollution reduction and emission reduction;supply chain issues are still highlighted to demonstrate responsible supply chain management.
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