国家公园社会责任报告编制框架设计问题初探

首先,通过对现有国家公园社会责任报告进行分析,发现中国国家公园社会责任报告意识薄弱,报告内容缺乏完整性,报告指标的选取与计量方式随意。然后,通过对现有社会责任报告编制指南中适用于国家公园的相关指标进行梳理,再运用内容分析法识别出国家公园主要的利益相关者,基于已发布的综合报告,从利益相关者视角分析了报告中披露的社会责任。在此基础上,从政府、科研教育团体、社区、游客视角对国家公园社会责任报告的编制框架进行初步的设计。最后,建议健全强制性社会责任信息披露制度,出台国家公园社会责任报告编制规范,并进行第三方独立审计。

A Preliminary Study on the Design of the Compilation Framework of the Social Responsibility Report of National Parks

(1) Background——The social responsibility of the national park covers a wide range, and all sectors of the community pay high attention to the implementation of the responsibility.And the social responsibility report of national parks is an important way for national parks to transmit their social responsibility information to the outside world.But the current situation of China's national park social responsibility report is not optimistic.(2) Methods——By consulting the official websites of the State Forestry and Grassland Administration of China, ten national park trials, and forest district governments, a total of 7 comprehensive reports containing national park social responsibility information were collected.Based on seven published reports, through content analysis method, the main stakeholders of national parks and social responsibility of national parks have been identified.According to the international and domestic standards for the compilation of social responsibility reports, the 7 reports and relevant literature at our disposal, the framework of national park social responsibility report has been designed on the basis of the stakeholders' perspective.(3) Results——Generally speaking, the initiative in China's national park social responsibility report is not enough.Moreover, due to the lack of compilation standards of social responsibility reports in national parks, the published reports generally have problems such as incomplete content, too large random of indicator selection and measurement method.First of all, the government is most concerned about the social responsibility information in three aspects: the protection and utilization of the ecological environment and resources of the national park, capital management and income generation, and regulations and law enforcement.Second, national parks need to provide scientific research and education groups with information on social responsibilities in both scientific research and popular science education.Third, the community is mainly concerned about the social responsibility information of national parks in the three aspects of community co-construction, economic development and cultural construction.Finally, national parks need to report to tourists on their social responsibilities in terms of tourist reception and park construction.(4) Conclusions and Discussions——Compilation standards of China's national park social responsibility report and corresponding framework are not yet complete.And there are some common problems, such as lack of completeness of report content, random selection of indicators and measurement methods, which greatly reduce the use value of the report.So there are many problems in existing reports that need to be improved.The main stakeholders of Chinese national parks include the government, scientific research and education organizations, communities, and tourists.The design of the social responsibility reporting framework for national parks should ensure that all kinds of social responsibility information can be provided to relevant stakeholders in a targeted manner.In order to ensure that all kinds of social responsibility information can be provided to relevant stakeholders and provide reference for the compilation of national park social responsibility report, two suggestions are put forward to improve the national park social responsibility report.First, establish and improve a mandatory social responsibility information disclosure system to enhance the awareness of social responsibility reporting in national parks.Promulgate standards for the compilation of national park social responsibility reports to provide scientific guidance for the construction of the report's content framework, index selection and measurement.Second, through a third-party certificate authority, a third-party independent audit of the report is implemented, and the audit results are made public to improve the authenticity and reliability of the report.