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Tuesday, May 25, 2021

A股上市公司越来越重视企业的社会责任!

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2021年两会上,碳达峰、碳中和、智能化、科技化、经济稳定新词汇被首次写入政府工作报告,这也意味着在未来中国企业的社会责任将走向绿色化,这不仅符合中国生态文明社会建设的根本利益,同时也符合国际化减碳的趋势。

除此之外,一系列法规的修订与出台必将对企业的社会责任履行与评估产生深远影响,在日渐完善的法律法规框架下,企业违法违规的成本或将显著增加。伴随我国科技化的战略指导方针,企业社会责任的履行和形式或将更高效便捷,技术创新与责任内涵或也将发生更多前所未有变化。

结合《2021A股上市公司企业社会责任报告研究》,我们做了如下分析。

学术层面认为企业社会责任分为广义社会责任和狭义的社会责任。广义社会责任认为一个企业包含了企业涉及的所有利益相关者,同时企业不仅要对股东负责,还要对存在的社会环境负责,如遵守法律法规、持有基本的商业道德、保护生态环境、关注员工自身福祉、参与慈善回馈社会等。

总体来说,企业广义的社会责任强调企业不要一味追求经济利益而忽略了社会福利的关注。该观点的代表学者Freeman认为公司不仅要有经济效益而且要对各种利益的相关者负责,并将利益相关者理论应用于企业社会责任的研究中,从而促进社会的和谐发展。

狭义的企业社会责任则认为企业本质上是一个营利性的社会组织,其根本目的是最大化股东的财富。该观点的代表人Friedman认为,企业只有一种,其独一无二的社会责任就是遵守职业规则,并利用其资源从事那些旨在增加其利润的活动。

两种观点其实看似对立,但实际上广义和狭义的企业社会责任都提到了利用资源,即包括社会资源和自然资源。无论是仅仅从“土壤”中汲取资源还是将成果全部奉献给土壤,这两种较为“极端”的观点长期中对社会整体和企业本身都不是双赢的最佳途径。

为此企业可持续发展观点诞生,学者Linnannen认为企业加大对经济、社会和环境三个方面的关注可促进企业未来的可持续性发展,这一观点也逐渐成为当今社会企业发展的主流观点。从当前西方发达国家的大多数企业战略合作中,我们可以看到企业社会责任正成为国际伙伴关系的一项重要考核,社会责任的披露也越来越多地出现在双方合作协议的附加条款中。

报告审验方面,2019年度,A股992家已披露企业社会责任报告的企业中,只有14家经过第三方机构审验,数量较上一年度有所下降,占比为1.41%,相比上一年度减少了2.84%。监管方面并没有对CSR报告独立审验提出相关强制要求或许是数量下降的一方面原因。

行业分布方面,将货币金融服务、保险业及资本市场服务统归为金融行业,则该行业披露占比为85.71%,相比上一年度45%的比重增加40%;而零售业与煤炭开采和洗选业分别占比7.14%。地域分布方面,选择第三方审验的企业多集中于东部地区,其中北京占比最多,为35.71%,上海与广东数量一致,分别占比为21.43%。

参照全球标准方面,2019年度,A股992家已披露CSR报告的企业中共计有278家参照了《可持续发展报告指南》,占比约为28.02%。从近五年A股上市公司参照GRI标准发布的CSR报告数量来看,2015-2019年遵循GRI标准的企业数量总体呈上升趋势,年平均增长率约为15.04%,其中2018-2019年度增长数量明显,新增60家,增长比率近五年最高,为4.88%。

内容全面性方面,发布报告内容包含所有十个维度的企业数量仅为6个,占比2.16%;得分在7-9的企业数量分别为53,133和72,占比分别为19.06%,47.84%和25.9%;得分在6分以下的企业数量(含6分)为14个,总占比为5.04%。

官网专栏方面,2019年度共有413家企业在其官方网站上设置了企业社会责任专栏,供访问者查看企业社会责任履行状况,占当年A股披露企业社会责任报告公司总数的41.63%,较上一年度49.68%相比,数量上减少了55家,占比下降了8.05%。

CSR教育培训方面,2019年度共有711家企业对内进行了培训。从2016年至2019年,我们可以直观看到,这一数字和比例都呈上升趋势。值得关注的是,2018年度至2019年度,企业进行培训的数量有了较高增长,从273家上升至711家,增长幅度为60.43%,远超2016-2018年三年平均增长幅度。从这一数字上来看,A股上市公司更加注重企业CSR教育。

领导机构方面,2019年度共有292家企业内部设有专门管理社会责任事务的机构与部门,占当年披露CSR报告公司的29.44%,较上一年度上升了约6%。从2016-2019年近4年的数据来看,内部设有专门社会责任部门的企业数量在持续增加,也从侧面反映出A股上市公司越来越看重企业的社会责任事务。部门的企业数量在持续增加,也从侧面反映出A股上市公司越来越看重企业的社会责任事务。

                                                                                                                                                                                                      来源 | 第一财经

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