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谢伏瞻
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李培林
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    2020年金蜜蜂中国房地产行业企业社会责任报告研究

    摘要

    本报告依据“金蜜蜂中国企业社会责任报告评估体系2020”,对收集到的房地产行业企业2020年发布的105份社会责任报告进行评估和分析,并提出针对性建议。研究发现,房地产行业企业报告整体处于发展阶段,报告的可读性、实质性、完整性、创新性和可信性高于中国企业社会责任报告的平均水平,并呈现以下特征:报告质量近年稳步提升;利益相关方说明与实质性议题披露提升明显,报告逐渐接轨国际趋势;环境议题覆盖不全;绩效可比性较低。

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    Abstract

    Based on the GBEE-CRAS 2020,102 CSR reports issued by real estate companies in 2020 are assessed and analyzed in this research with targeted recommendations. It is found that the reports are in the development stage as a whole;the readability,materiality,completeness,innovation and credibility of the reports are higher than the average level of companies in China,with the following characteristics:the report quality has steadily improved in recent years;the explanation of stakeholders and the disclosure of material topics have been improved obviously,and the reports are gradually keeping up with the international trend;the disclosure of environmental issues is not complete;the comparability of performance is weak.

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    作者简介
    杨漪雯:
    管竹笋:
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