Corporate social responsibility report is non-financialinformation disclosureIt is an important carrier for enterprises to communicate with stakeholders.
Chinese name
Corporate Social Responsibility Report
Abbreviation
CSR Report
Meaning
An important bridge between enterprises and stakeholders
How to prepare
Preparation stage, data collection stage, report writing stage and release stage
Type
Single report, comprehensive report
Disclosure of information
Ideas, strategies, ways and means of fulfilling social responsibility
Why enterprises choose to publishSocial responsibility reportThe reason for non-financial information disclosure is thatbusiness environmentMore and more complex.Traditional shareholdersProfit maximizationFor the operation mode of the targetEmployee benefitsProblems, environmental pollution problems, product quality problems and so on have attracted more and more attention from all aspects of society, and the resulting pressure requires enterprises to be responsible for a wider range of stakeholders other than shareholders in order to achieve sustainable development.
In the increasingly complex business environment, the history of the enterprise in the form of currencyoperating activitiesMeteredfinancial information The opportunities and risks faced by the enterprise cannot be fully reflected, nor can the value of the enterprise be fully reflected.Disclosed in the corporate social responsibility reportNon financial informationThe combination of the two can better reflect the future of the enterpriseFinancial position。
Therefore, under the pressure of investors, consumers and other stakeholders, more and more enterprises choose to issue corporate social responsibility reports based on the needs of their internal operations.according toresende Corporate Social Responsibility Institutionaldata statisticsIn 2009, enterprises operating in China released more than 600 corporate social responsibility reports (includingCorporate CitizenReport, sustainable development report, etc.).
Broad enterprisesocial responsibilityReports include all types of reports that formally reflect one or more aspects of corporate social responsibility, that is, employee reportsEnvironmental ReportEnvironmental healthSafety report, charity report, and comprehensive report covering economic, environmental and social responsibilities.
Coping methods
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Corporate Social Responsibility Report of China's Industrial Economy Industry in 2010
In response to the pressure from all parties, more and more enterprises began to issue corporate social responsibility reports.Many enterprises only regard corporate social responsibility report as a face saving project, by listing the corporate social responsibility report in public welfare, environmental protection andEmployee RelationsAnd other aspects to whitewash the corporate image, thus treating the corporate social responsibility report as a public relationsinstrument of propaganda or publicity。
Enterprises' understanding of corporate social responsibility reports should not and cannot stay at this level.The preparation of corporate social responsibility report is a process of creating value for enterprises. For enterprises, it also has the ability to prevent risks and promoteenterprise operation The function of reform.
Enterprise headcountCorporate social responsibility report is actually aEarly warning mechanismIt encourages enterprises to find risks and problems in the management process of customers, supply chains, communities, etcmanagement layerPrevent problems before they occur, and control possible hazardous events before they become negative emergencies.
If the enterprise only treats the CSR report as a bookThe brochureIf it fails to promote the reform of operation, then in some cases, the CSR report will also increaseEnterprise riskImportant factors.
Preparation method
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Clarified the impact of corporate social responsibility report on enterprisesValue creationAfter that, how can enterprises prepare a high-quality corporate social responsibility report?resende It is suggested that enterprises must control the report preparation process.
2007 Corporate Social Responsibility Report
Generally speaking, the preparation of corporate social responsibility report by enterprises goes through four stages: preparation stage, data collection stage, report writing stage and release stage.
Since the data collection of corporate social responsibility report involves many departments, the most important thing in the preparation stage is to establish a clearOrganization management system。Enterprises can set up specialCSRDepartments can also choose to set up a CSR report project team to carry out this work, but it is necessary to ensure the full participation and cooperation of all departments.After clarifying the organization management system, enterprises can choose to hire professionals to conductInternal trainingThrough training, on the one hand, the CSR strategy and objectives of the enterprise will be further clarified, on the other hand, it will also ensure thatProject teamunderstandWorkflowAnd complete the collection and processing of data on time and with good quality.
Data collection is mainly based on the internal management process andoperation flow And interviews with stakeholders to obtain the data and key indicators required for the report.Stakeholder interviews are the focus of this stage.Interviewees generally include enterprisesSenior managers, grassroots employees, suppliers, creditors, consumers, media andNon governmental organizations。In addition to collecting data, the role of interviews is to comprehensively understand the CSR status and problems of enterprises, understand the expectations of stakeholders and respond, which is an important link to ensure that CSR reports play a communication role.
After the completion of data collection, it entered the writing stage.At this stage, the focus is on the selection of report content, which requires attention to the integrity andoverallIt is also necessary to fully combine the characteristics of the industry and the characteristics of the enterprise itself, seize the key points and highlight the highlights.In addition, at this stage, we should pay attention to the reportWriting style。
The last step is the release of the report.Many enterprises still publish CSR report together with annual report, but independent CSR report is the development trend.Enterprises can consider combining the release of CSR report with other CSR actions to achieve communication andPublicity effectMaximize.
design requirement
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CSR Report Design Requirements
Corporate Social Responsibility Report
CSR reports have a wide audience.It includes groups that have a good understanding of CSR, such as enterprise department leaders, investors, partners, government agenciesIndustry AssociationProfessional evaluation institutions, media, etc;It also includes groups that lack awareness of CSR, such as ordinary employees and ordinary people.This requires CSR report design to reflect both professional rigor and enterpriseResponsibility concept, with popularity and readability.High level visual presentation to make readers clear and intuitiveRead the report。
The visual presentation of the report is directly related to the readability of the report.Improper chart design, single presentation mode, unclear design level and other problems will result in poor readability of the report.
The CSR report is different from other picture albums, with a large amount of textData ChartAbundant content with fixed structural modules, which requires designers to have deep design skills and comprehensively use design techniques such as typesetting, composition, hand painting, and picture creativity.The overall style of the report is solemn and grand, reflecting the characteristics of the enterprise, and focusing onArtistic senseAnd sense of the times;The design of charts and cases is eye-catching and intuitive, and the design rhythm of titles at all levels on the inner page is clear, which increases the readability of the report.
LingchuangCSRbrand imageCase of management organizationChina Southern Power GridThe CSR report in the form of illustration shows what the power grid does, how it operates, who generates electricity, who transmits electricity, who distributes power, etc.It not only shows what the company has done in terms of social responsibility, but also popularizes some knowledge about electricity.
CSR report design includes four stages.Image positioning stage, the main work of this stage is demand communication, data collection, imagePositioning analysisEstablish design ideas;Scheme design stageThis stage is to design the first draft of the scheme, including style creativity, theme cover creativity, concept element design, panel design, opening page design, etc. Two to three sets of schemes are generally provided;Deployment of typesetting stage: this stage is determined according todesign schemeExpand the layout, includingTypesetting, model diagram design, diagram design, case design, correction pictures and text, etc;Finalization and printing stage: this stage includes text proofreading, completion and productionChip out proofingDetermine the paper process, printing quality control, etc.[1]
The results show that whether state-owned enterprises, private enterprises or foreign-funded enterprises, their social responsibility scores are "pitiful". The average score is only 19.7 points, and the full score is 100 points, which is equivalent to students' hundred point test paper, and only less than 20 points.
The survey shows that the overall level of corporate social responsibility in China is still in its infancy. Seventy percent of enterprises are seriously lacking in social responsibility, and nearly half of state-owned enterprises are on the sidelines.There are even 26 enterprises with zero or even negative scores.
This indicator refers to the international corporate social responsibility indicator system and domestic corporate social responsibilityproposalandWorld Top 500Corporate social responsibility assessment system.[1]
Chinese Academy of Social Sciences 2011《China Corporate Social Responsibility Report》(Blue Book for short) was released. The research team investigated the top 100 state-owned enterprises, private enterprises and foreign enterprises in China.The results show that among the 300 enterprises selected for evaluation, the average score of all enterprises is less than 20 points according to the hundred point system.Nearly 70% of the enterprises are onlookers and have not promotedsocial responsibilityLack of management and social responsibility disclosure[2]。
According to the stage characteristics of the development of corporate social responsibility, the research group divided enterprises into five categories: the outstanding, the leader, the catcher, the starter and the bystander.There are a total of 300 top 100 enterprises in China, including state-owned enterprises, private enterprises and foreign enterprises. Only one enterprise of COSCO Group is outstanding, and they have ranked first in the report for three consecutive years.205 enterprises are onlookers, accounting for nearly 70% of the total.The so-called bystander is an outsider. These enterprises did not promote social responsibility management, and social responsibility disclosure was very scarce. 26 enterprises scored 0 or even negative.
Among these 26 enterprises, foreign-funded enterprises accounted for the majority, with 19 in total.Adidas、Daimler Chrysler、Coca ColaAnd other foreign-funded enterprises in China“Be on the list”, whereAdidas (China) Co., LtdTake - 4 points to become the last one.Experts from the Academy of Social Sciences said that the enterprise's social responsibility development plancommercial bribe Systems and measures, as well as enterprise environmental management, resource and energy conservation, pollution reduction and emission reductionTrust networkThe information disclosure degree of the construction is very insufficient.
Law has no deterrent effect on enterprises
2011 Report Conference
Of the 19 foreign-funded enterprises including Adidas (China), 16 have not found any relevant informationsocial responsibilityAnd residentsGain wealthAll indicators are 0.The reason for the negative score is that during the evaluation of the enterprise by the research group, the market responsibility and social responsibility of the enterprise occurredNegative information。
Why do some large multinational companies often have negative information in China?Analyze their own reasons,Chinese lawyerElite NetworkChief CounselYin Fuqiang said that this is related to China'slegal systemImperfect has something to do with it.The restriction effect of Chinese laws on enterprises is poor, and there is no deterrent to enterprises. The illegal cost is low, which even leads to some enterprises breaking the law but making profits.
The general report of the Blue Book is 2012China Corporate Social Responsibility Development IndexIn the report, the report evaluated the status quo of social responsibility management and the disclosure level of social responsibility information of 300 enterprises, including the top 100 state-owned enterprises, the top 100 private enterprises and the top 100 foreign enterprises.
The study found four points. First, China's corporate social responsibility development index averaged 23.1 points, and the overall score went from less than 20 points to 20-40 points in the initial stage. However, 60% of the enterprises still scored below 20 points, and they were still on the sidelines, of which 15 enterprises scored zero or negative.
Corporate Social Responsibility
Second, research findingsstate-owned enterpriseThe social responsibility development index and difficulty growth rate are both ahead of private enterprises and foreign-funded enterprises.
