Compilation of social responsibility report

The first prerequisite for compiling high-quality corporate social responsibility reports is to correctly understand and treat corporate social responsibility reports.

In 1970s, the traditional goal of maximizing profits of enterprises brought a series of problems, such as the infringement of employees' rights and interests, environmental pollution and product quality problems. Social movements and protection of labor rights and interests followed. In this context, enterprises begin to clarify labor rights and interests when hiring employees, and release employee reports at the same time. By the 1990s, legislation on labor and environmental protection was becoming more and more perfect, public consumption and environmental awareness were gradually enhanced, and the environmental protection movement flourished under the impetus of some non-governmental organizations. Under the multiple pressures of the government, the public and non-governmental organizations, enterprises have assumed certain environmental responsibilities while expanding their rights. By the beginning of the 20th century, the concepts of sustainable development and corporate social responsibility began to spread widely. With the development of economy and society, more and more enterprises demand the maximization of social benefits. Investors began to pay attention to the disclosure of non-financial information of enterprises, so as to comprehensively evaluate the risks faced by enterprises. It has become a global trend for enterprises to issue CSR reports (or sustainable development reports).

In China, publishing corporate social responsibility reports on a regular basis has gradually become an unavoidable task for enterprises. On the one hand, government departments have issued various policies to guide enterprises to publish CSR reports; On the other hand, industry associations and professional research institutions issue industry guidelines and compilation guidelines to support enterprises in compiling and publishing corporate social responsibility reports. In addition, the media and the public have also played an important role in promoting and influencing the release of corporate social responsibility reports. With the promotion of all parties, publishing corporate social responsibility reports has become an inevitable choice for enterprises.

However, many business leaders still have misunderstandings about corporate social responsibility reports. Some enterprises think that CSR report is a brochure to whitewash corporate image; Some enterprises think that CSR report is a tool for enterprise performance display and self-boasting. From the basic concept of corporate social responsibility, corporate social responsibility refers to that in addition to shareholders, enterprises should also bear the responsibilities to employees, consumers, environment, communities and other stakeholders, involving all aspects of business operations. From the perspective of human resources, CSR actions such as caring for employees, training employees, and organizing employee volunteer service can enhance employee cohesion, reserve company talents, cultivate employees' sense of responsibility, and ultimately enhance the company's humanistic value; From the market point of view, enterprises can expand the market scale by cultivating emerging markets, public welfare marketing and other CSR actions; From the perspective of technological progress, adopting new technologies and developing environment-friendly products are the driving forces to keep products and technologies innovating.

Therefore, enterprises must realize that the preparation of corporate social responsibility report is actually a part of enterprise value creation. By understanding the internal and external environment, enterprises integrate the concept of corporate social responsibility into their business strategies, thus achieving enterprise innovation and gaining competitive advantages. Corporate social responsibility report is only one of the results of this process. Standards and principles refer to the standards, principles and quality control principles of corporate social responsibility reports. Mastering the relevant standards and principles of report preparation is another factor to ensure the quality of the report.

There are many standards for the preparation of CSR reports, including G3 standard issued by GRI (Global Reporting Initiative), AA 1000 standard, sustainable development and relevant standards issued by OECD. There are also Guidelines for Corporate Social Responsibility Compilation of Listed Companies, Guiding Opinions for Central Enterprises to Fulfill Corporate Social Responsibility and Guidelines for Corporate Social Responsibility Report Compilation of China (CASS-CSR 1.0) issued by China Academy of Social Sciences for reference. At present, the third edition (G3) of GRI standard has the greatest influence and the most application. According to the data of UNEP, Sustainable Development Corporation and Standard & Poor's in 2004, 92 of the 65,438+000 corporate social responsibility reports in the world adopted the GRI standard. According to the survey data published on the official website of GRI in 2006, more than 850 organizations have compiled CSR reports based on the framework of GRI standards. The preparation process of corporate social responsibility report includes preparation stage, data collection stage, report writing stage and report release stage. Reasonable arrangement of report preparation and good control of workflow are another key factor to ensure the preparation of high-quality CSR reports.

Report preparation stage: CSR report data collection involves many operating departments of the enterprise, so for the enterprise, the first condition for preparing a high-quality report is a clear organizational management system. Enterprises can set up a special CSR department or choose to set up a CSR reporting project team to do this work, but they must ensure the full cooperation of human resources department, marketing department, product technology department, purchasing department and other departments. After defining the organizational management system, enterprises can choose to hire professionals to conduct internal training for enterprises. Through training, on the one hand, we can further clarify the CSR strategy and objectives of the enterprise, on the other hand, we can ensure that the project team understands the workflow and completes data collection and processing on time and with good quality.

Data collection stage: collect report data and key indicators by combing the internal management process and business process of the enterprise and interviewing stakeholders. This stage is dominated by interviews, generally including middle and senior managers, grass-roots employees, suppliers, creditors, consumers, media, non-governmental organizations and so on. The role of the interview is to fully understand the current situation and problems of corporate CSR, understand the expectations of stakeholders and respond, which is an important link to ensure the dissemination of CSR reports.

Report writing stage: the main work in this stage is to write the report content according to the pre-selected CSR report preparation basis, and what needs to be determined is the report design style. In the process of content writing, enterprises need timely communication and feedback to avoid information omission.

Report release stage: Many enterprises still release CSR reports together with annual reports, but the development trend is to release CSR reports independently. We can consider combining the release of CSR report with other CSR actions to maximize the communication effect. The basic requirement for the release of the report is to diversify the release channels, publicize and promote them in time, and ensure the public to obtain them in time. Because CSR reports are professional, and CRS staff in enterprises usually don't have enough time and professional foundation to write CSR reports, corporate social responsibility reports are usually done by outsourcing. Party B's companies are mainly divided into two categories, one is a management consulting company that specializes in corporate social responsibility reporting and related strategies and strategic consulting, and the other is an advertising public relations company that is not very professional.

Because of its strong professionalism, the former can not only compile a CSR report that is more in line with the quality control of the report, but also sort out the progress of corporate CSR and understand the CSR level of peers in the process of compiling the CSR report. In addition, conducting internal research and interviews in the preparation process can increase the attention of employees in other departments and facilitate future cooperation.

Companies with good reputations include: Responsibility to the World, WTO Economic Guide, Ruisende, Shangdao Zongheng, CSR-Asia, SRI Institute of Social Resources, etc. , basically can be selected according to the quality of previous reports.

The CSR report produced by the latter can be used as a beautiful public relations manual, but that's all. The first social responsibility report issued by China Three Gorges Corporation in Beijing on June 5438+09, 2009 stated that giving full play to the public welfare function of the Three Gorges Project is the primary social responsibility of the Three Gorges Corporation. The Report on Social Responsibility points out that the Three Gorges Project is a key backbone project for harnessing and developing the Yangtze River, which has many functions such as flood control, power generation, shipping, water resources utilization, etc. Among them, except power generation, others belong to social welfare functions. Hydropower development involves social issues such as resettlement of immigrants and protection of ecological environment, which is related to the interests of immigrants, social stability and economic development in the reservoir area.

This is the first social responsibility report issued by China Three Gorges Group, covering 20 10, with some contents and data dating back to previous years. The report includes China, ISO26000 corporate social responsibility reporting guidelines, international standards of social responsibility and the sustainable development reporting guidelines organized by Global Reporting Initiative. Through detailed information collection, communication and feedback, internal review and improvement, the report strives to reflect the substantive issues concerned by stakeholders and enhance the comprehensiveness and transparency of social responsibility information disclosure. Cao Guangjing, chairman of China Three Gorges Corporation, said that in terms of flood control benefits, the Three Gorges Project blocked floods and cut off peaks during flood season, and controlled flood discharge, which provided a safety barrier for flood control in the middle and lower reaches of the Yangtze River. In terms of power generation efficiency, a steady stream of clean electric energy has injected a strong impetus into the development of the national economy, and promoted the formation of a pattern of power transmission from west to east, mutual supply between north and south, and national interconnection. In terms of shipping benefits, the impoundment of the Three Gorges Reservoir has fundamentally improved the shipping conditions of the Yangtze River, and the 10,000-ton fleet can go directly from Shanghai to Chongqing, and the role of the golden waterway of the Yangtze River has become increasingly apparent. In terms of drought-resistant water supply, since the spring of this year, the middle and lower reaches of the Yangtze River have suffered a rare drought. The water levels of Poyang Lake, Dongting Lake and Honghu Lake have reached record lows, and the Three Gorges Project has accumulated more than 20 billion cubic meters of water for the downstream, alleviating the drought in the middle and lower reaches of the Yangtze River. China Three Gorges Corporation is a wholly state-owned company approved by the State Council and one of the 53 key state-owned enterprises designated by the central government. The State-owned Assets Supervision and Administration Commission of the State Council shall perform the duties of investor.