中外企业社会责任报告信息披露比较

A comparison of the disclosure of social responsibility reports between domestic and foreign enterprises

本文通过对中国石油和壳牌石油2006～2009年度社会责任报告在形式和内容上的比较，分析了中外企业社会责任报告披露的异同之处，然后对改进我国企业社会责任报告披露提出了一些重要启示：统一社会责任报告的编制框架；完善利益相关方的参与和信息反馈机制；开展社会责任报告第三方审验；社会责任报告内容要体现平衡原则；选择适当的社会责任报告披露形式以提高披露的效果。

Based on the comparison with PetroChina and Shell Oil＇s social responsibility reports in form and content from 2006 to 2009, this paper analyzes the similarities and differences in domestic and foreign corporate social responsibility reports. Then we propose some important inspirations on how to disclose social responsibility report： a unified framework for the preparation of social responsibility reports; improving stakeholder participation and feedback mechanisms; third-party certifications; the reflection of the balance principles; the appropriate disclosure form to improve the effect of the report.