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    金蜜蜂中国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2021”,对2021年1月1日至10月31日在中国大陆公开发布的1802份中文社会责任报告进行评估。结合2009年以来的研究成果,发现有如下特征:报告质量指数达到1384点,预测“十四五”时期将迈上一个新台阶;报告可信性提升显示企业信息披露总体客观真实,可比性提升反映出企业社会责任的指标管理加强;报告更重视披露企业高层管理者参与社会责任工作情况;对相关方的履责绩效和结果,对客户、环境、供应商、社区等利益相关方的履责信息披露;必尽社会责任、应尽社会责任和愿尽社会责任指标披露与中国企业社会责任实践发展阶段相符,表明企业信息披露较为务实;金融保险业、信息技术业企业报告质量提升明显;不同性质企业报告质量差距进一步缩小,国有控股企业、民营企业报告质量提升显著;成长型企业报告发布数量大幅增加,领袖型企业报告质量优于成长型企业;沪深交易所上市公司报告质量显著提升,与内地在港上市公司差距缩小;参考国际标准的报告和中英文双语报告数量快速增长。为推动企业社会责任报告质量在“十四五”时期迈上新台阶,并根据2021年企业社会责任报告发布情况,提出以下建议:加强企业社会责任战略、治理与管理信息的披露;进一步提升报告可比性、可信性;关注新形势下ESG核心议题发展;加强社会责任系列国家标准应用,共同推动中国企业社会责任信息披露水平提升。

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    Abstract

    Based on the GoldenBee CSR Report Assessment System 2021(GBEE-CRAS 2021),1802 Chinese corporate social responsibility (CSR) reports released by companies in China from January 1 to October 31,2021 are collected and assessed in this research. In combination of the research results since 2009,the main findings can be concluded as follows:The report quality comprehensive index reached 1,384 points. It is predicted that it will advance to new levels during the 14th Five-year Plan period;improvement of credibility shows that the overall information disclosure of enterprises is objective;improvement of comparability reflects that the CSR index management has been enhanced and the reports disclose more information on the engagement of senior managers in social responsibility work;the reports focus more on the performance and results of responsibilities to stakeholders,the reports disclose more information on fulfillment of responsibility to stakeholders,such as customers,environment,suppliers,communities;the indicator disclosure rates of the obligatory responsibility,expected responsibility and discretional responsibility is consistent with the stage of China’s CSR development,which indicates that corporate information disclosure is more pragmatic;the financial and insurance industry and information technology industry shows an upward trend;the gap between the report quality of enterprises of different ownership has been further narrowed;the report quality of state-owned holding enterprises and private enterprises increased significantly;the number of reports issued by growing enterprises has increased significantly,and the report quality of leading enterprises is better than that of growing enterprises;the report quality of mainland companies listed on SSE and SZSE has significantly improved,and the gap between the report quality of mainland companies listed on SSE and SZSE and that listed in Hong Kong has narrowed;the number of reports prepared in accordance with international standards and bilingual reports has increased rapidly. To seize the opportunities and momentum to strengthen the understanding and action that make social responsibility help enterprises develop with high quality,and promote the quality of CSR report to a new level during the 14th Five-year Plan period. The following suggestions thus are put forward:To strengthen the disclosure of CSR strategy,governance and management;further the communication with stakeholders to improve the comparability and credibility of the reports;pay attention to the development and changes of core ESG issues;5)capacity building and performance evaluation,so as to jointly promote the improvement of CSR information disclosure in China.

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