本报告对2021年收集到的343份包含SDGs信息的企业社会责任报告进行研究和分析,与2019、2020年度同期收集到的包含SDGs信息的企业社会责任报告进行对比,并在此基础上提出相关建议。研究发现,2019~2021年中国企业社会责任报告中对SDGs相关信息披露的整体水平有显著提升,主要呈现以下阶段性特征:越来越多的企业在社会责任报告中披露SDGs信息,但整体披露率仍较低;报告中针对SDGs内容的信息披露主要聚焦于良好健康与福祉、负责任的消费和生产、气候变化、体面工作和经济增长等目标;从报告中SDGs信息的呈现形势来看,多数企业选择对落实SDGs目标的实践内容进行重点披露;SDGs信息传播方式相对单一,多采取发布社会责任报告的形式,传播效果有待进一步提升。
<<343 CSR reports with SDGs information released in 2021 are studied and analyzed. The reports are compared with the CSR reports with SDGs information collected in the same period of 2019 and 2020,and targeted recommendations are proposed. It is found that the overall level of SDGs information disclosure in China as a whole has been greatly improved from 2019 to 2021,mainly showing the following phased characteristics:more and more reports disclose SDGs information,but the overall disclosure rate is still relatively low;the information disclosure on SDGs mainly focuses on the goals of good health and well-being,responsible consumption and production,climate action,decent work and economic growth;in terms of the presentation of SDGs information in the report,most enterprises choose to focus on the SDG practice;the SDG communication channel is relatively single as most are presented in the CSR reports,and the communication effect needs to be further improved.
<<Keywords: | Information DisclosureCSR reportSDGs |