畢馬威會(huì)計(jì)師事務(wù)所對(duì)2011年企業(yè)社會(huì)責(zé)任報(bào)告的國(guó)際調(diào)研

1、KPMG International Survey of Corporate Responsibility Reporting 2011畢馬威會(huì)計(jì)師事務(wù)所對(duì) 畢馬威會(huì)計(jì)師事務(wù)所對(duì) 2011 年企業(yè)社會(huì)責(zé)任報(bào)告的國(guó)際調(diào)研 年企業(yè)社會(huì)責(zé)任報(bào)告的國(guó)際調(diào)研The Definitive Snapshot of CR Reporting企業(yè)社會(huì)責(zé)任報(bào)告的簡(jiǎn)述 企業(yè)社會(huì)責(zé)任報(bào)告的簡(jiǎn)述:Welcome to The KPMG International

2、 Survey of Corporate Responsibility Reporting 2011. We believe that this report represents the largest and most comprehensive survey of CR reporting trends ever published. Thirty-four hundred companies representing the n

3、ational leaders from 34 countries around the world, including the largest 250 global companies based on the Fortune Global 500 ranking, were included in our research.歡迎來(lái)到畢馬威對(duì) 2011 年企業(yè)責(zé)任報(bào)告的國(guó)際調(diào)查現(xiàn)場(chǎng)。我們相信這個(gè)報(bào)告代表著對(duì)已披露過(guò)的企業(yè)責(zé)任報(bào)告趨勢(shì)

4、最大和最全面的調(diào)查結(jié)果。來(lái)自世界各地 34 個(gè)國(guó)家的三千四百個(gè)公司代表他們的國(guó)家領(lǐng)導(dǎo)人參與了我們的研究，這些公司包括在《財(cái)富》全球 500 強(qiáng)排行榜中最大的 250 家全球企業(yè)。Since we published our first report in 1993, KPMG’s International Survey of Corporate Responsibility Reporting has provided a defin

5、itive snapshot of the evolving state of CR reporting and continues to deliver unprecedented insight into national, global and industry reporting trends.自從 1993 年我們披露第一份報(bào)告以來(lái)，畢馬威對(duì)企業(yè)報(bào)告的國(guó)際調(diào)查已經(jīng)為發(fā)展中國(guó)家的企業(yè)責(zé)任報(bào)告提供了一個(gè)明確的簡(jiǎn)況，并繼續(xù)對(duì)國(guó)家、全

6、球以及行業(yè)報(bào)告的趨勢(shì)展開(kāi)前所未有的深入了解。This is the first in a series of three complementary reports. Future analysis will focus on the challenges related to water, supply chain and regulatory optimization.這是第一次對(duì)三個(gè)互補(bǔ)的報(bào)告進(jìn)行的一系列調(diào)查。未來(lái)分析的焦點(diǎn)是挑戰(zhàn)

7、水、供應(yīng)鏈及監(jiān)管優(yōu)化的關(guān)系。Contents目錄： 目錄：Executive Summary 1 概要KPMG Corporate Reporting Quadrants 2 畢馬威企業(yè)報(bào)告的象限The State of Global Corporate Responsibility Reporting – Corporate Responsibility Reporting Comes of Age in 2011 3 各國(guó)的全球企業(yè)

8、責(zé)任報(bào)告——企業(yè)責(zé)任報(bào)告在 2011 年走向成熟Measuring the Markets –Corporate Responsibility Reporting at the Country Level4 衡量市場(chǎng)——從國(guó)家層面研究企業(yè)責(zé)任報(bào)告their organization’s value.公司越來(lái)越意識(shí)到,企業(yè)責(zé)任報(bào)告不僅僅是標(biāo)志著一個(gè)好的企業(yè)文化，而且它帶動(dòng)創(chuàng)新并促進(jìn)學(xué)習(xí),幫助企業(yè)發(fā)展自己的業(yè)務(wù)，增加他們的組織價(jià)值。It s

9、eems clear, therefore, that companies not yet reporting on their CR activities are under significant pressure to start. This will be increasingly critical; not only to stay competitive in a societal context, but also to

10、gain a better understanding of how CR activities impact and benefit the business in areas such as cost savings and new business opportunities.因此，我們清楚的發(fā)現(xiàn)，公司尚未報(bào)告他們企業(yè)責(zé)任活動(dòng)的狀況就已經(jīng)開(kāi)始承受著重大壓力。這使其變得越來(lái)越關(guān)鍵，企業(yè)不僅需要在復(fù)雜的社會(huì)背景中保持競(jìng)爭(zhēng)力，而且也對(duì)企

11、業(yè)責(zé)任活動(dòng)如何影響并使其在商業(yè)領(lǐng)域受益有一個(gè)更好地理解。例如，通過(guò)節(jié)約成本或者獲得新的業(yè)務(wù)機(jī)會(huì)。Much work remains in some pockets of the world, particularly the Asia Pacific region and within privately-held companies around the world. Both must recommit themselves to

12、enhancing transparency and creating a more level playing field through greater CR reporting.許多工作仍然僅存在與一些口袋似的小世界里，特別是亞洲太平洋地區(qū)和世界各地的私營(yíng)企業(yè)。這兩個(gè)領(lǐng)域都必須重新審視自己，通過(guò)發(fā)展企業(yè)責(zé)任報(bào)告來(lái)提高透明度并創(chuàng)造一個(gè)更加公平的競(jìng)爭(zhēng)環(huán)境。Governments can also play a part by desi

13、gning interventions that further drive the uptake of CR reporting. Strong examples of this are evident in varying degrees from Sweden to South Africa and provide compelling proof that government intervention can enhance

14、the adoption of CR reporting overall.政府也可以扮演一個(gè)角色，通過(guò)制定干預(yù)措施來(lái)進(jìn)一步推動(dòng)對(duì)企業(yè)報(bào)告的理解與領(lǐng)悟。從瑞典到南非是最有力的案例，其在不同程度上提供令人信服的證據(jù)證明政府干預(yù)能提高整體范圍對(duì)企業(yè)責(zé)任報(bào)告的運(yùn)用。CR reporting enhances financial value企業(yè)責(zé)任報(bào)告增強(qiáng)金融價(jià)值 企業(yè)責(zé)任報(bào)告增強(qiáng)金融價(jià)值Where CR reporting was once s

15、een as fulfilling a moral obligation to society, many companies are now recognizing it as a business imperative. Today, companies are increasingly demonstrating that CR reporting provides financial value and drives innov

16、ation, reflecting the old adage of “what gets measured gets managed.” In our own experience in the market, we have witnessed countless companies discover new opportunities for business improvement by analyzing their CR r

17、eporting data and developing continuous improvement programs to effect lasting change.當(dāng) CR 報(bào)告曾被視為對(duì)社會(huì)履行道德上的道德責(zé)任時(shí)，許多公司已經(jīng)開(kāi)始認(rèn)識(shí)到它將成為一種商業(yè)需求。如今,企業(yè)越來(lái)越多地意識(shí)到 CR 報(bào)告可以提供了金融價(jià)值并推動(dòng)創(chuàng)新，這反映了古老的格言“被度量的事物就可以被管理”。通過(guò)我們?cè)谑袌?chǎng)上的經(jīng)驗(yàn)發(fā)現(xiàn)，我們已經(jīng)目睹了無(wú)數(shù)公司為商業(yè)

18、改進(jìn)而發(fā)現(xiàn)新的機(jī)會(huì)，這些機(jī)會(huì)是他們通過(guò)分析 CR 報(bào)告數(shù)據(jù)和開(kāi)發(fā)持續(xù)改進(jìn)計(jì)劃以產(chǎn)生持久的變化效果而獲得的。Financial value overwhelmingly comes from two sources: direct cost savings and enhanced reputation in the market. Some programs provide both. ‘Green’ products, for exa