企業(yè)csr社會(huì)責(zé)任報(bào)告書現(xiàn)況與發(fā)展(文件)
【正文】 R報(bào)告編製的重點(diǎn) 4. 與利害關(guān)係人互動(dòng)訴求的重點(diǎn) 23 Stated purpose for conducting stakeholder engagement(G250 and N100) (三 )國際大型公司 CSR報(bào)告編製的重點(diǎn) 5. 與利害關(guān)係人互動(dòng)的方法 24 Means of engaging stakeholders(G250 and N100) (三 )國際大型公司 CSR報(bào)告編製的重點(diǎn) 6. CSR報(bào)告編製的依據(jù) 25 Reporting standards and guidelines used by panies (G250 and N100) (三 )國際大型公司 CSR報(bào)告編製的重點(diǎn) 7. CSR報(bào)告申請(qǐng) GRI等級(jí)的宣告 26 GRI Application Level declarations(G250 and N100) (三 )國際大型公司 CSR報(bào)告編製的重點(diǎn) 8. 公司編製 CSR報(bào)告的依據(jù) 27 Methods used to select report content, 2023(G250) and 2023(G250 and N100) (四 )國際大型公司編製 CSR重要的議題 Corporate governance Although 92 percent of G250 panies disclose a corporate governance code of conduct or ethics, only 59 percent report on incidents of nonpliance with the code. Supply chain Nearly all G250 panies have a supply chain code of conduct, but only half disclose the details of how it is implemented and monitored. Climate change While 62 percent of G250 panies disclose information about climate risks, 69 percent of N100 panies do not. Whereas understanding the risks starts with understanding the footprint, a large part of the G250 (41 percent) need to develop this. Carbon footprint reporting is focused largely on the own operations. 28 (四 )國際大型公司編製 CSR重要的議題 1. CSR報(bào)告有獨(dú)立章節(jié)介紹公司治理 —所有權(quán)別(G250) 29 Reports with a separate section on corporate governance, by ownership(G250) (四 )國際大型公司編製 CSR重要的議題 2. CSR報(bào)告有獨(dú)立章節(jié)介紹公司治理 —所有權(quán)別(N100) 30 Reports with a separate section on corporate governance, by ownership(N100) (四 )國際大型公司編製 CSR重要的議題 3. CSR報(bào)告的管理單位 31 Department where corporate responsibility is managed(N250 and N100) (四 )國際大型公司編製 CSR重要的議題 4. CSR報(bào)告供應(yīng)鏈管理系統(tǒng)的揭露情況 32 Level of disclosure on supply chain management systems(G250 and N100) (四 )國際大型公司編製 CSR重要的議題 5. CSR報(bào)告強(qiáng)調(diào)供應(yīng)鏈風(fēng)險(xiǎn) — 國家 33 Reports that address supply chain risks, by country( N100) (四 )國際大型公司編製 CSR重要的議題 6. CSR報(bào)告強(qiáng)調(diào)氣候變遷及風(fēng)險(xiǎn) — 產(chǎn)業(yè)別 34 Reports that address climate change risks, by sector(G250 and N100) (四 )國
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