海外企业社会责任披露制度及借鉴

Overseas Practice of CSR Reporting and Implication

与传统信息披露制度要求公司披露财务方面的信息不同,社会责任信息披露要求公司从经济、环境和社会业绩三个方面揭示公司政策和经营活动对社会的影响。联合国以及经合组织在其制定的有关跨国公司的行为准则中均要求企业披露其社会责任方面的信息。美国、欧盟等也有关于企业社会责任信息披露方面的专门立法。我国在企业社会责任信息披露方面尚处于摸索阶段,需借鉴国外的经验以完善我国的企业社会责任信息披露制度。

Corporate social responsibility reports have a wider coverage than traditional reports, which are supposed to unveil the social impact of corporate policies and business performance in the economical, environmental and social respects. This is stipulated in the best practice guidance by the UN and OECD Legislation is in place in these areas in the US and EU China is just starting up in this regard and need to learn from international practice.