本报告依据“金蜜蜂企业社会责任报告评估体系2017”,对收集到的在华外商投资企业2017年发布的79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,在华外商投资企业社会责任报告的可读性、创新性等都明显高于中国企业整体平均水平,并呈现出以下阶段性特征:报告质量大幅提升;关键议题的披露程度高于中国企业整体平均水平,全生命周期环境保护信息成为披露重点;注重沟通效果和创新性;重视对本土化社会责任理念和管理的披露。
<<Based on the GoldenBee Corporate Social Responsibility Report Assessment System 2017,the report tries to evaluate and analyze the 79 CSR reports of foreign-invested enterprises in China in 2017,and pwts forward corresponding suggestions. The study finds that the readability and innovation and so on of CSR reports of foreign-invested enterprises in China are significantly higher than the overall average level of China’s enterprises,and shows the following characteristics. The quality of the CSR reports is greatly improved. The level of disclosure of key issues is higher than the average level of Chinese enterprises,and the information of the whole life cycle environmental protection has become the focus of disclosure. Meanwhile,the CSR reports of the foreign-invested enterprises in China pay more attention to communication and innovation. Moreover,the disclosure of the concept and management of local social responsibility are also emphasized.
<<Keywords: | InnovationLocalizationForeign-invested Enterprises in ChinaReadabilityFull Life Cycle Environmental Protection |