企業(yè)社會責(zé)任報告書csr現(xiàn)況與發(fā)展(編輯修改稿)
2025-03-27 09:24 本頁面
【文章內(nèi)容簡介】 re than threequarters of the G250 and nearly 70 percent of the N100 use the GRI Guidelines for their reporting. Value More than half of the world’s largest 250 panies publicly disclose new business growth opportunities and/or the financial value of corporate responsibility. 19 (三 )國際大型公司 CSR報告編製的重點 1. CSR報告內(nèi)含責(zé)任策略(responsibility strategy)的比重 —國家別 20 Companies with a publicly available corporate responsibility strategy, by country(N100) (三 )國際大型公司 CSR報告編製的重點 2. CSR報告內(nèi)含責(zé)任策略 (responsibility strategy)的比重 — 所有權(quán)別 21 Companies with a publicly available corporate responsibility strategy, by ownership(N100) (三 )國際大型公司 CSR報告編製的重點 3. CSR報告包括伴隨公司責(zé)任 (corporate responsibility)所創(chuàng)造之機會及財務(wù)價值 — 國家別 22 Companies reporting on business opportunities/financial value of corporate responsibility ,by country(N100) (三 )國際大型公司 CSR報告編製的重點 4. 與利害關(guān)係人互動訴求的重點 23 Stated purpose for conducting stakeholder engagement(G250 and N100) (三 )國際大型公司 CSR報告編製的重點 5. 與利害關(guān)係人互動的方法 24 Means of engaging stakeholders(G250 and N100) (三 )國際大型公司 CSR報告編製的重點 6. CSR報告編製的依據(jù) 25 Reporting standards and guidelines used by panies (G250 and N100) (三 )國際大型公司 CSR報告編製的重點 7. CSR報告申請 GRI等級的宣告 26 GRI Application Level declarations(G250 and N100) (三 )國際大型公司 CSR報告編製的重點 8. 公司編製 CSR報告的依據(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
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