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谢伏瞻
    中国社会科学院学部委员,学部主席团主席,研究员,博士生导师。历任中国社会科学院院长、党组书记,国务院发展中心副主... 详情>>
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李培林
    男,汉族,出生于1955年5月,山东济南人,博士,研究员,全国人民代表大会社会建设委员会副主任委员,中国社会科学... 详情>>

    金蜜蜂中国中央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”,对收集到的82家由国务院国资委监管的中央企业2021年发布的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,中央企业报告质量明显优于总体水平,利益相关方管理指标覆盖率有所下降,具有参考社会责任报告主流规则、加强回应资本市场社会责任信息披露要求、系统回顾“十三五”履责进程、积极回应时代热点等阶段性特征。

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    Abstract

    Based on the GBEE-CRAS 2021,82 CSR reports released by 50 central SOEs under the supervision of the State-owned Assets Supervision and Administration Commission of the State Council (SASAC) in 2021 are assessed and analyzed in this research,and suggestions are proposed accordingly. It is found that the report quality of central SOEs is significantly better than the overall CSR reporting quality in China,and the coverage rate of stakeholder management indicators has decreased. They have the phased characteristics of referring to the mainstream rules of social responsibility reporting,strengthening the response to the requirements of social responsibility information disclosure in the capital market,systematically reviewing the CSR process during the 13th Five-year Plan,and actively responding to the hot spots of the times.

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    作者简介
    刘晨辰:
    陈瑞青:
    柴子淇:
    管竹笋:
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