纺织服装行业CSR报告环境披露水平的量化评估

Quantitative Assessment of CSR Reporting for Chinese Textile and Apparel Industry

为了用量化的方式反映目前国内纺织服装行业CSR报告中环境方面的的披露状况,两名研究者搜集了该行业中36家公司最新发布的2017年度CSR报告,参照最新的GRIG4指南,参考前人的打分方案,以此对样本报告在环境方面的披露情况进行量化分析,阐述各指标的披露特点。研究发现目前该行业的CSR报告环境方面的总体披露水平较低,有近三分之一的指标未得到披露,另外有三分之一的报告未在整个环境类目上作任何披露,此外,报告之间以及指标之间的披露水平差异很大。

In order to use quantitative methods to assess the disclosure level of Chinese textile and apparel industry’s CSR reporting from the environmental perspective,two researchers collected the latest releases of 2017 annual CSR reports from 36 companies as the research sample,employed GRI’s latest G4 guidelines and an existing scoring scheme to quantitatively analyze the sample’s discourse on environmental performance.The study shows that the industry's overall CSR environmental reporting is at a very low level.Nearly one third of the indicators are not disclosed.Besides,one third of the reports do not make any disclosure on the environment category at all.Furthermore,the difference between the disclosure level among the reporting companies and the indicators is dramatic.