为了帮助内地在港交所上市企业有效提升ESG管理和信息披露水平,进一步满足监管方、投资方和其他利益相关方的要求和期望,推动内地在港交所上市企业实现可持续发展,本报告依据“金蜜蜂中国企业社会责任报告评估体系2020”,参考ESG指引,对2020年内地在港交所上市企业发布的ESG报告进行评估。评估发现,内地在港交所上市企业的ESG报告整体质量高于中国企业报告的整体水平,并呈现出以下阶段性特征:首次整体超过60分,报告质量实现整体升级,平均达到“追赶”水平;总体上对于员工、出资人、客户、环境、社区、政府、供应商等利益相关方的信息披露更加重视,但对媒体、同行、社会组织、金融机构等相关方的信息披露相对不够;绩效可比性较中国企业整体水平表现更优,纵向、跨行业比较明显提升,超过七成进行了跨年度绩效比较;在环境范畴,排放物、资源使用等议题披露程度较高,但生态系统保护、专项资金投入等方面普遍披露不够;在社会范畴,产品/服务质量、社会保障、职业健康与安全等议题披露程度相对较高,而产品/服务信息、工会、供应商管理、社区就业培训等议题披露还不够重视;国际化程度增强,更加注重与全球利益相关方沟通。根据报告评价结果,结合实际情况,针对性提出以下建议:加强ESG信息披露全生命周期管理,提升报告质量;规范关键绩效数据统计,增强报告绩效可比性;完善生态系统、生物多样性、气候变化、碳捕获/碳补偿、环境专项资金等信息披露,彰显企业应对环境风险的主动性和前瞻性;深化健康与安全、劳工人权、产品责任、客户信息与隐私保护、供应链管理等信息披露,提升企业责任竞争力;加强披露董事会或最高管理层参与、指导或监督社会责任管理情况,提升管治水平;增强海外沟通针对性,提升企业全球影响力。
<<Based on the GBEE-CRAS 2020 and the ESG Reporting Guide,ESG reports released by mainland companies listed on the Stock Exchange of Hong Kong Ltd. (SEHK) in 2020 are assessed in this research. It aims to help the mainland companies listed in the SEHK effectively improve their ESG management and information disclosure,further meet the requirements and expectations of regulators,investors and other stakeholders,and facilitate their sustainable development. It is found that the overall quality of target reports is higher than the overall ESG reporting quality in China,and the reports have the following characteristics:for the first time,the overall quality of the reports scored 60;the report quality has upgraded as a whole,and is in the “catch-up” stage on average;on the whole,the information disclosure about employees,investors,customers,environment,community,government,suppliers and other stakeholders is highlighted,while the information disclosure about relevant parties such as media,peers,social organizations and financial institutions is relatively insufficient;performance comparability is better than the overall level of companies in China;the vertical and cross-industry comparison is significantly improved,with more than 70 percent has cross-year performance comparison;in the field of environment issues,the disclosure of issues such as emissions and resource utilization is relatively high,while the disclosure of ecosystem protection and special fund is generally insufficient;in the social field,the disclosure of issues such as product/service quality,social security,occupational health and safety is relatively high,while the disclosure of product/service information,trade union,supplier management,community employment training and other issues is not paid enough attention to;the internationalization of reports has been enhanced and more attention has been paid to communication with global stakeholders. According to the evaluation results and the actual situation,the following suggestions are proposed accordingly:the full lifecycle management of ESG disclosure should be strengthened to improve the report quality;the collection of key performance data should be standardized to enhance the comparability of reporting performance;the information disclosure of ecosystem,biodiversity,climate change,carbon capture/carbon compensation,and environmental funds should be improved to show the initiative and foresight of companies to deal with environmental risks;health and safety,labor rights,product responsibility,customer information and privacy protection,supply chain management and other information disclosure should be strengthened to enhance the responsible competitiveness;the information disclosure that the board of directors or the top management engage in,guide or supervise the management of CSR should be strengthened to improve the governance;overseas communication should be targeted to enhance the global influence of companies.
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