保险公司社会责任信度评价体系初探

一、国内企业社会责任评价体系研究综述 随着西方国家企业社会责任运动的兴起，我国学术界和企业界从上世纪90年代开始逐渐认识到企业社会责任问题的重要性，包括保险公司在内的许多企业积极响应全球企业社会责任运动和联合国“全球协议”计划，探索企业社会责任的内涵和实现形式。天安保险公司和中国人寿先后发布了“公司责任报告书”和“社会责任报告”，分别阐述了保险公司社会责任的内涵和建设内容。     

企业社会责任报告披露现状及启示

近年来,全球企业披露CSR报告的现象越来越多,报告质量也有了很大的提高。本文选取毕马威公布的《全球企业社会责任调查报告2011》中的部分数据,同时,结合我国的三家公司2011年企业社会责任(CSR)报告,对中外企业的CSR报告的披露情况进行现状分析,从中发现我国披露CSR报告中存在的如责任体系不完整、沟通质量差、标准不统一、第三方鉴证不完善等问题,进而提出相关的解决措施。     

保险企业，你了解SA8000吗？

SA8000是企业社会责任标准（Social Accoutability 8000）的简称。SA8000是继ISI9000、ISO14000之后出现的又一个涉及体系的重要的国际性认证标准。SA8000认证就是依据该标准的要求审查、评价组织是否与保护人类权益的基本标准相符。尽管SA8000标准不是ISO标准。但由于它得到代表全球广泛利益的公司和组织的支持，加上公众和消费对全球社会责任的压力，SA8000认证得到高度的认可。     

我国上市公司社会责任信息披露的现状与对策

早在1885年澳大利亚最大的公司之一——Broken Hill Proprietary Company Ltd．就开始披露关于人力资源和社区贡献方面的信息。到目前为止已经形成了比较完善的公司社会责任报告体系。2006年3月，国家电网发布了中国首份中央企业社会责任报告。然而，这份报告却在美国《财富》杂志“2006企业社会责任评估”排名中，以0分的成绩排位倒数第一。这使我们不得不反思应如何加强我国企业社会责任报告体系的建设。     

媒体聚焦

工行获“最佳公司治理”等四项大奖 日前，在亚洲权威资本市场杂志《金融亚洲》2009年“亚洲最佳公司”中国区的评选中，中国工商银行一举摘取了“最佳公司治理”、“最佳投资者关系”、“最佳企业社会责任”和“最佳红利分配公司”等四项大奖，成为获得奖项最多的中国内地上市银行。工商银行此次获奖，反映了资本市场及全球投资领域专业人士对其在公司治理水平、投资者关系管理、信息披露、企业社会责任、红利分配等领域的高度认同和肯定。     

公司社会责任报告外部审验国际标准述评

公司社会责任报告外部审验不仅可以提高社会责任披露信息的可信度,还有助于持续改善公司社会责任绩效。当前,公司社会责任报告审验领域的主要国际标准包括:国际审计与鉴证准则委员会的《历史财务信息审计和审阅之外的其他鉴证业务国际准则》、社会和伦理责任协会的《AA1000审验标准》以及挪威船级社的《企业社会责任报告审验规章》。本文在对上述标准进行简要介绍的基础上,分别从制定背景、侧重方面、标准导向、灵活性和可操作性四个方面进行系统地比较分析,最后提出完善我国社会责任报告外部审验的政策建议。     

国寿寿险 走出具有中国特色接轨国际的ESG之路

<正>近日,中国人寿寿险公司(以下简称“国寿寿险”)发布了2022年ESG暨社会责任报告,全面展示了该公司在运营发展中面对环境、社会责任及公司治理等领域的实践和成效。据了解,2022年,国寿寿险规模价值领跑行业,总市值稳居全球保险公司前列,ESG实践受到社会广泛认可,被国际权威评级机构MSCI ESG评为BBB级,处于国内寿险行业领先梯队,荣获“金紫荆奖最具投资价值高质量发展上市公司”“年度亚洲最佳寿险公司”等殊荣,走出了一条具有中国特色、接轨国际准则的“国寿ESG之路”。     

公司治理、财务状况与社会责任报告质量——来自我国A股上市公司的经验证据

本文从公司治理、经营状况角度分析讨论了它们与社会责任报告质量间的内在关系.以中国A股上市公司2008-2011年1750份社会责任报告为样本,按照“润灵公益事业咨询(RLCCW)”构造的指标来衡量社会责任报告的质量水平,实证检验了公司社会责任报告质量的影响因素.实证结果表明,我国上市公司社会责任信息披露的总体状况较差,上市公司社会责任报告质量:(1)与股权集中度、公司规模显著正相关;(2)与资产负债率显著负相关;(3)董事会监事会特征和公司盈利能力均未表现出对社会责任报告质量的显著影响.本文最后提出了一些政策建议.     

我国企业社会责任报告现状分析

“十二五”规划的出台预示着社会责任会计在我国迎来又一次发展机遇,但现阶段我国企业社会责任报告无论在编制标准、编制方法、内客、与利益相关方的沟通,还是在评价方式方面都存在一定的问题。本文将重点分析这些问题,并结合“十二五”规划的要求,为企业社会责任报告质量的提高提出一些建议。     

企业社会责任信息披露指标体系的构建

社会责任越来越受到经济社会的重视，如何计量和报告企业所承担的社会责任情况，成为了会计学科里一个新的研究热点，在分析和比较国外社会责任信息披露现状的基础上，结合国内的实际情况，参考了全球报告倡议组织（GRI）评价体系，试图从经济、社会、环境三个角度出发，分为六大类二十七小类构建出适合我国国情的企业社会责任信息披露指标体系。     

Corporate social responsibility reporting: A comprehensive picture?

This study develops a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting, as defined here, requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. The feasibility of the framework to assess the comprehensiveness of CSR reporting is demonstrated using the 2005 annual reports of a sample of publicly traded Belgian companies. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting and, therefore, feeds the debate regarding the extent to which CSR reporting can be considered a mechanism for discharging social and environmental accountability.     

Corporate social responsibility assurance and reporting quality: Evidence from restatements

Previous research has shown that obtaining independent assurance of corporate social responsibility (CSR) reporting has capital market benefits and that these benefits are amplified when accountants provide the assurance. Yet, little is known about whether and the manner in which CSR assurance improves the quality of CSR reporting, and whether accounting providers improve reporting quality to a greater extent than non-accounting providers. This study uses the unique setting of CSR restatements to examine these issues. We present theoretical and empirical evidence supporting a competitive advantage of using accounting firms as assurance providers as they not only identify inaccuracies in previous reports earlier than non-accounting providers, but also prevent future reporting inaccuracies. CSR assurance, from either type of provider, also leads to improved reporting definitions, scopes, and methodologies that require restatements for comparability. Results also indicate that CSR reporting frameworks (e.g., GRI) are not a substitute for obtaining CSR assurance as the latter has incremental benefits over GRI usage in terms of identifying errors and reporting improvements. These results have implications for public policy makers considering the merits of mandating CSR assurance and for organizations assessing the relative benefits and costs of preparing GRI-based CSR reports, obtaining CSR assurance, and choosing between accounting vs. non-accounting CSR assurance providers.     

Integrating corporate social responsibility criteria into executive compensation and firm innovation: International evidence

Using a large sample of firms from 30 countries, we find that the integration of corporate social responsibility (CSR) criteria into executive compensation is associated with greater innovation output in countries around the world. We also find that this positive association is stronger in countries with weak stakeholder orientation, countries with weak legal environments, and countries without mandatory CSR reporting requirements. These findings suggest that CSR contracting can compensate for institutional voids and high stakeholder demand for CSR, and thereby foster firm innovation. The results of the channel analyses suggest that a greater level of employee innovation productivity, enhanced managerial risk-taking, and greater responsiveness of firms' R&D investment to their investment opportunities play a significant role in the association between CSR contracting and innovation. Overall, our study demonstrates in a global context the importance of linking executive compensation to nonfinancial criteria in addition to financial criteria, and it documents the heterogeneity in the effect of CSR contracting on firm innovation in different countries.     

Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations

Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a result, some companies subject their CSR reports to an assurance process. Several studies have analysed CSR reporting and assurance among stock companies, but few authors have developed a non‐stock firm perspective. Given the shortage of prior research, we analyse these practices, focusing on cooperative and mutual organisations because, as social enterprises, they have a special link with CSR, and they represent another kind of firm with different transaction costs. By combining statistical and content analysis methods, we aim to identify the determinants that influence the adoption of CSR reporting and assurance, the choice of assuror and the quality of assurance statements. The findings reveal that size is positively but non‐linearly related to reporting, while country and sector significantly affect the adoption of reporting and assurance. Assurance statements substantially differ across providers and their quality depends on size, sector and assuror, exhibiting interactions between size and assuror and between sector and assuror.     

Gender-diverse board and the relevance of voluntary CSR reporting

In this paper, we focus on voluntary corporate social responsibility (CSR) disclosure, and we test the extent to which the value relevance of CSR reporting is affected by the appointment of female directors. Using a sample of French listed companies belonging to the SBF 120 index from 2001 to 2011, we control for differences in firm characteristics between firms with and without female board membership by using propensity score matching. Our results show that high CSR reporting is more relevant in terms of market value for firms with gender-diverse boards than for firms with completely male directors. This finding holds when we use the accounting-based performance measures, namely, return on assets (ROA) and return on equity (ROE). We also highlight that engaging an external assurance provider for CSR reporting is value relevant for firms without female directors but not value relevant for firms with female directors, suggesting a substitute relationship between gender-diverse boards and CSR assurance. Our results are stable when we consider the presence of at least two and three female directors.     

Authoritarian state,global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise

This case study examines why stand-alone Corporate Social Responsibility (CSR) reporting has been initiated in a Chinese state-owned enterprise (SOE). Chinese SOEs have been pioneering CSR reporting since the mid–2000?s and extant literature interprets its development as no more than a consequence of government interventions. However, there is a dearth of qualitative evidence illuminating the subtle interrelationships between the global, national and internal organisational dynamics mediating CSR reporting initiative of Chinese SOEs within the authoritarian state. To fill this gap, we provide a nuanced multi-level institutional analysis of the drivers underlying the initiation of CSR reporting within the case examined.     

The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China

We examine how mandatory disclosure of corporate social responsibility (CSR) impacts firm performance and social externalities. Our analysis exploits China's 2008 mandate requiring firms to disclose CSR activities, using a difference-in-differences design. Although the mandate does not require firms to spend on CSR, we find that mandatory CSR reporting firms experience a decrease in profitability subsequent to the mandate. In addition, the cities most impacted by the disclosure mandate experience a decrease in their industrial wastewater and SO₂ emission levels. These findings suggest that mandatory CSR disclosure alters firm behavior and generates positive externalities at the expense of shareholders.     

Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting

Little attention has been given to studies of the historical antecedents of corporate social reporting (CSR). The paper looks at the disclosures made by Hadfields Ltd and other British companies at the beginning of the 20th century, and finds that these included topics such as economic, political and industrial relations conditions, in a style analogous to that employed in CSR reporting today, during periods of difficulty and conflict for the reporting companies. The paper concludes that these findings support the argument that CSR may be less a reflection of a new relationship between companies and society than another form of what Milne calls ‘advocacy advertising’.     

The absence of corporate social responsibility reporting in Bangladesh

This paper aims to broaden the present corporate social responsibility (CSR) reporting literature by extending its focus to the absence of CSR reporting within a developing country, an area which, to date, is relatively under researched in comparison to the more widely studied presence of CSR reporting within developed Western countries. In particular this paper concentrates upon the lack of disclosure on three particular eco-justice issues: child labour, equal opportunities and poverty alleviation. We examine why this is the case and thereby illuminate underlying motives behind corporate unwillingness to address these issues. For this purpose, 23 semi-structured interviews were undertaken with senior corporate managers in Bangladesh. The findings suggest that the main reasons for non-disclosure include lack of resources, the profit imperative, lack of legal requirements, lack of knowledge/awareness, poor performance and the fear of bad publicity. Given these findings the paper raises some serious concerns as to why corporations would ever be expected to voluntarily report on eco-justice issues where performance is poor and negative publicity would be generated and profit impaired. Further research is still required to uncover current injustices and to imagine what changes can be made.