基于企业自愿信息披露的生产者责任延伸履责绩效评价

Systematic evaluation on corporate performance in Extended Producer Responsibility based on voluntary disclosure reports

企业自愿信息披露旨在通过公共对话和组织策略,促进企业与社会沟通,探索合作创新途径。这种机制体现了当前社会治理机制转型的方向。生产者责任延伸制度(Extended Producer Responsibility,简称EPR)中的信息责任是这一转型趋势的具体表现。基于企业自愿披露的可持续发展信息评价其EPR履责绩效,可以促进企业主动从产品全生命周期的角度全面履行生产者改善产品环境属性,尤其是废弃产品管理的责任,从而改变目前过度依赖政府监管和推动的局限。本文针对2017年国务院办公厅发布的“生产者责任延伸制度推行方案”中所涉及的电器电子、汽车、铅酸蓄电池和包装材料四大产品领域,以全球报告倡议组织(Global Reporting Initiative,简称GRI)数据库中的企业可持续发展报告资料为基础,辅以企业官方网站上自愿发布的可持续发展报告,采用文本分析方法,结合EPR制度的具体要求,建立生产者EPR履责绩效评价体系。结果显示:①按照GRI信息披露框架开展信息披露的企业,其可持续发展报告中的信息可以覆盖EPR制度的各项具体要求;②信息披露质量在企业之间和行业之间存在较大的差异,电器电子产品领域的信息披露和得分情况明显好于其他三个产品领域。结论中提出以企业自愿信息披露为切入点,构建企业与公共交流的平台,推动生产企业主动参与EPR制度建设,不断提升产品全生命周期的环境表现。

The voluntary report system for corporate social responsibility creates an open platform for dialogue between corporations and the society for collective actions in social transition.This governance transformation can enable the civic society to involve itself in the Extended Producer Responsibility(EPR)programs by encouraging the producers to take the information responsibly,thus using the public credit system to motivate the producers to improve the management of their end-of-life products in a systematic way.This paper established a systematic evaluation framework to investigate the performance of producers based on the EPR principles,using qualitative analysis on the corporate social responsibility reports published by producers of four categories of products covered by China’s Extended Producer Responsibility(EPR)Plan issued in 2017.The result shows that:①the CSR(Corporate Social Responsibility)reports compiled according to the guideline of Global Report Initiative could generally cover the requirements of EPR principle;②disclosure quality varied between different sectors and producers,in which computer producers generally took lead in high quality disclosure.In conclusion,it is suggested that a platform should be provided for producers in China to disclose their sustainability performance including their involvement in the EPR programs,and to create a social dialogue mechanism for green development.