⊙记者 王璐 ○编辑 阮奇

Reporter WangLu ○ ⊙ RuanJi editor

　　上交所资本市场研究所年报专题小组日前对2011年沪市上市公司社会责任报告总体披露概况进行了分析，结果显示，无论从披露数量还是总体质量，上证180指数样本公司社会责任报告质量较好。

ShangJiaoSuo capital market research institute report project team has told 2011 listed company Shanghai social responsibility report its overall disclosure analysis，The results show，No matter from disclosure quantity or the overall quality，The Shanghai index of 180 sample company social responsibility report quality is better。

　　上证180指数样本公司为各行业支柱和领军企业，核心资产规模大、经营业绩好、产品品牌广为人知，集中在金融、能源、原材料和装备制造等传统行业。总体而言，180样本公司披露社会责任报告的比例大，报告质量高。180家上市公司中，125家披露社会责任报告，占总数的69%；一半以上公司采用国际上较为普遍的可持续发展报告指南（G3指南）或利益相关方模型对社会责任报告进行系统编制。多数公司在以往编制经验基础上，对2011年报告内容进行了进一步丰富和完善。

The Shanghai index of 180 sample company for the various trades pillar and leading enterprise，The core asset scale、Business performance good、The product brand well known，Focused on financial、energy、Raw materials and equipment manufacturing, and traditional industries。overall，180 sample companies to disclose the proportion of social responsibility report，The report is of high quality。180 listed companies，125 house disclosure social responsibility report，Accounting for 69% of the total；More than half the company used the common sustainable development report guide（G3 guide）Or stakeholder model of social responsibility report system establishment。Most companies in the past experience of basis，For the 2011 report content further enrich and perfect。

　　与此同时，在披露社会责任报告的180成分股公司中，19家公司聘请了专门的社会责任审验机构或会计师事务所进行审验，占全部聘请审验机构公司总数的90%。从验证结论来看，绝大多数中介机构评价积极、正面。此外，报告中每股社会贡献值内涵不断丰富。

At the same time，In the disclosure of the social responsibility report 180 stocks in the company，19 the company hired the social responsibility of the special approval institution or accounting firm for approval，The total approval institution company hire 90% of the total。From a validation conclusion and see，Most of the intermediary agencies active evaluation、positive。In addition，Report social contribution value per share is unceasingly rich connotation。

　　针对社会责任报告的披露现状，专题小组建议，未来可通过扩大披露范围、制定报告指引、加强督促、鼓励创新等方式，积极引导上市公司强化社会责任，提高披露质量，促进上市公司企业形象与企业竞争力的提升。

According to the disclosure of the social responsibility report the status quo，Project team suggest，Future but by expanding disclosure range、Report guidelines formulated、Strengthen supervise、Encourage innovation mode，Actively guide the listed company strengthen social responsibility，Improve disclosure quality，Promote the listed company and enterprise competitiveness of enterprise image promotion。

　　具体而言，首先是扩大披露范围。上交所发布的《关于加强上市公司社会责任承担工作的通知》，对三类在上交所市场上有重要影响的公司，强制要求披露社会责任报告，对其他公司则采取鼓励披露原则。未来可考虑进一步扩大社会责任报告的披露范围，逐步要求更多企业披露社会责任报告。例如，对于钢铁、冶金、电力等这些对环境资源和股市走势的影响都比较大的上市公司，建议逐步要求其强制披露社会责任报告和环境影响年度报告。

In particular，First is expanding disclosure range。ShangJiaoSuo released《On strengthening the social responsibility of the listed company work for the notice》，Of the three in the ShangJiaoSuo have an important influence on the market the company，Force required to disclose the social responsibility report，Other companies have taken to encourage disclosure principle。The future may consider further expand the scope of the disclosure of the social responsibility report，Gradually asked for more disclosure enterprise society responsibility report。For example，For steel、metallurgy、Power, the stock market trends to environmental resources and the influence of the listed company is larger，Suggestions for the mandatory disclosure gradually social responsibility report and the environmental impact the annual report。

　　其次是制定报告指引。由于目前未对企业社会责任报告的格式与内容作统一规定，因此社会责任报告形式各异、内容多样，数据缺乏可比性。未来，一方面建议明确和细化社会责任报告披露内容，不同行业公司选择不同侧重点。另一方面，持续跟踪研究国际相关机构报告框架和指标，并按中国实际情况加以改进，鼓励企业予以采纳，增强报告的可比性和规范性，提高报告质量。

Second is to prepare the report guidelines。Because at present not to corporate social responsibility report format and content be unified regulation，So the social responsibility report form each different、Content diversity，Lack of comparable data。future，On the one hand suggest clarified the social responsibility report content，Different companies choose different emphasis on。On the other hand，Continues to track the study of the international agencies report framework and index，And according to the actual situation in China to improve，Encourage enterprise shall be adopted，Enhance the comparability and normative report，Improve quality report。

　　三是督促企业践行社会责任。上交所一直积极推动沪市上市公司社会责任报告的编制与发布工作，倡导企业饯行社会责任义务。随着越来越多的企业将社会责任理念贯穿于生产和经营之中，未来可积极推动企业根据行业特征和日常生产经营流程，分析报告社会责任履行和绩效情况，加强报告可读性和信息有效性，力争将工作贯穿于社会责任工作始终。

Three is urged enterprise practice of social responsibility。ShangJiaoSuo has been actively promoting listed company Shanghai social responsibility reports and distribution，Advocating enterprise farewell dinner social responsibility obligations。With more and more businesses will social responsibility idea throughout the production and operation in，The future can actively promote enterprise according to the profession characteristic and the daily production and operation process，Analysis report social responsibility to perform and performance，Strengthen the report a readable and information effectiveness，Strive to will work through the social responsibility has always work。

　　四是鼓励更多的机构推进社会责任产品创新。伴随着投资者的日益成熟、资本市场制度的完善，价值投资理念将深入人心，市场将步入可持续发展理性投资时代。公司社会责任意识与创造的社会价值将成为投资者衡量公司可持续发展能力的重要指标。建议更多的机构推出社会责任主题的ETF产品，并围绕社会责任投资进行更多的产品创新。通过将资本市场资源配置给社会责任表现优异的公司，倡导社会责任投资理念，完成资本市场本身应履行的“社会责任”。

4 it is to encourage more institutional promote social responsibility product innovation。With the growing sophistication of investors、The improvement of the system of capital market，The value investment idea will be thorough popular feeling，The market will step into the sustainable development rational investment era。The company society responsibility consciousness and create social value will be the measure of investors the ability of sustainable development company of the important indexes。Suggest more agencies launch social responsibility the theme of the ETF products，And around the social responsibility for more investment product innovation。Through the capital market allocation of resources to the social responsibility of the excellent company，Advocate social responsibility investment philosophy，Complete capital market itself should fulfill“Social responsibility”。