zhl 发表于 2012-5-28 15:14:47

社会责任独家观点 Views

<p><span lang="EN-US" style="font-family:'arial','sans-serif';font-size:10.5pt"></span><font face="宋体"><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">★ 赵昌文<span lang="EN-US"></span>(国务院发展研究中心企业研究所所长、研究员)</span><span lang="EN-US" style="font-family:'arial','sans-serif';font-size:10.5pt"><p></p></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">●<span lang="EN-US"></span>估值水平溢价和财务绩效溢价是两类不同的社会责任绩效溢价。</span><span lang="EN-US" style="font-family:'arial','sans-serif';font-size:10.5pt"><p></p></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 企业社会责任绩效溢价可转化成财务绩效。</span><span lang="EN-US" style="font-family:'arial','sans-serif';font-size:10.5pt"><p></p></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 企业社会责任绩效在现实中有可能带来较高估值。</span><span lang="EN-US" style="font-family:'arial','sans-serif';font-size:10.5pt"><p></p></span></font></p><p><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"><font face="宋体">★<span lang="EN-US"></span>周勤业 (上海证券交易所原副总经理、总会计师)<span lang="EN-US"><p></p></span></font></span></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">●<span lang="EN-US"></span>社会责任的量化问题是个世界性的难题。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 世界各国关于社会责任的披露尚处于定性披露阶段,社会责任的评价指标主观性较强。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 社会责任价值投资是推动上市公司积极承担社会责任的重要动力。<span lang="EN-US"><p></p></span></span></font></p><p><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"><font face="宋体">★<span lang="EN-US"></span>郭军<span lang="EN-US"></span>(中华全国总工会民主管理部部长)<span lang="EN-US"><p></p></span></font></span></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 和谐稳定的劳动关系,既是经济增长质量提高的保证,也是社会和谐的基础。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 劳动关系不和谐,企业很难实现可持续发展。<span lang="EN-US"><p></p></span></span></font></p><p><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"><font face="宋体">★<span lang="EN-US"></span>陈元桥<span lang="EN-US"></span>(中国标准化研究院高级研究员)<span lang="EN-US"><p></p></span></font></span></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">●<span lang="EN-US"></span>并非所有企业均有必要发布社会责任报告,发布报告并非企业社会责任活动的全部。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 缺乏沟通诚意的报告反而会带来严重的负面效果。<span lang="EN-US"><p></p></span></span></font></p><p><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"><font face="宋体">★<span lang="EN-US"></span>刘卫华<span lang="EN-US"></span>(中国社工协会企业公民委员会副会长兼总干事)<span lang="EN-US"><p></p></span></font></span></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">●<span lang="EN-US"></span>企业公民,推动企业社会责任法制化建设,推动企业公平的社会评价体系。<span lang="EN-US"><p></p></span></span></font></p><p><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"><font face="宋体">★<span lang="EN-US"></span>张旺<span lang="EN-US"></span>(中国上市公司社会责任研究中心主任)<span lang="EN-US"><p></p></span></font></span></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">●<span lang="EN-US"></span>在发达的资本市场,投资者或金融机构在评判企业的时候,可持续性信息已经成为准则而且变得越来越重要。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 社会责任报告成为财务年报的有力补充,受到投资机构和投资分析师的日益关注,有助于推动社会责任投资的出现。<span lang="EN-US"><p></p></span></span></font></p><p><font face="宋体"><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体"> </span><span style="font-size:10.5pt;mso-bidi-font-size:11.0pt;mso-ascii-theme-font:minor-fareast;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-fareast;mso-bidi-font-family:'times new roman';mso-bidi-theme-font:minor-bidi;mso-ascii-font-family:宋体;mso-fareast-font-family:宋体;mso-hansi-font-family:宋体">● 社会责任报告必须与企业战略、核心业务流程和价值链管理相联系,并成为企业管理系统的一部分。<span lang="EN-US"><p></p></span></span></font></p><p class="MsoNormal" style="margin:0cm 0cm 0pt"><span lang="EN-US"><p><font face="Calibri"></font></p></span></p><p></p>

xiaowang 发表于 2012-5-30 07:32:35

<p>社会责任报告必须与企业战略、核心业务流程和价值链管理相联系,并成为企业管理系统的一部分</p><p>支持!</p>

amjz007 发表于 2013-3-8 16:56:46

<p>继续学习</p>
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