基于可持续发展的企业综合报告研究——以中电集团2016年度综合报告为例  

Research on Integrated Reporting of Enterprises based on Sustainable Development——Take the 2016 Annual Comprehensive Report of the CLP Group as an Example

作　　者：郭晓鸽 樊燕萍[1] 

机构地区：[1]太原理工大学

出　　处：《财会通讯（上）》2018年第7期3-5,共3页Communication of Finance and Accounting

摘　　要：当前企业秉持着和社会共同可持续发展的理念,仅披露财务年度报告已无法完整反映企业的创造价值,也无法满足利益相关者的信息需求。中电集团是我国唯一一家参与国际综合报告实践的企业。本文以可持续发展战略为主线,从FESG四维角度评价分析了中电集团综合报告的可持续发展战略、框架及内容,并以此为例对我国企业应用综合报告提出几点建议。Currently, the company upholds the concept of sustainable development with the society. Disclosing only the annual financial report can not fully reflect the value of the company's creation, nor can it satisfy the information needs of stakeholders. CLP Group is the only company in China that participates in the international integrated reporting practice. This paper takes the sustainable development strategy as the main line, evaluates and analyzes the sustainable development strategy,framework and content of the integrated reporting of the CLP Group from the perspective of the FESG from four dimensions, and takes this as an example to put forward some suggestions for the integrated reporting of China's enterprise application.

关 键 词：综合报告 可持续发展 FESG四维信息 中电集团 

分 类 号：F406.7[经济管理—产业经济] F426.61