社会责任信息披露推动企业可持续发展管理

摘要

The paper first analyzed the significance and necessity for enterprises to disclose corporate social responsibility (CSR)-related information by releasing CSR report. Then taking 41 CSR reports released by Chinese textile and apparel enterprises in 2014 as example, it analyzed these reports by using“CSR Report Evaluation Method for Chinese Textile and Apparel Industry”from the perspective of“report comes out of management, while report promotes management”. According to the paper, the CSR management capabilities of textile enterprises are being incorporated into enterprises’ strategy and improved in practical performance, and further promoting CSR information disclosure and strengthening public governance of all interest parties will be of great significance for the transformation and upgrading and sustainable development of textile industry.%本文首先分析了企业披露信息发布社会责任报告的意义和必要性，并以中国纺织服装行业企业2014年发布的41份社会责任报告为例，运用《中国纺织服装行业社会责任报告评价》方法采用定量测评的方法从“管理出报告，报告促管理”的角度进行分析，认为纺织行业企业的社会责任管理能力正在融入企业战略并在具体绩效上得到改善，进一步推动信息披露加强利益相关方的公共治理，对于行业企业转型升级，实现可持续发展具有重要意义。