ESG框架下上市快递企业社会责任报告实质性评价  

Substantive Evaluation of Social Responsibility Reports of Listed Express Companies under ESG Framework

作　　者：赵会娟[1] 关宁静 王慧若男 薛蓉娜[1] Zhao Huijuan;Guan Ningjing;Wang Huiruonan;Xue Rongna(Modern Postal College,Xi an University of Posts and Telecommunications,Xi an,710012)

机构地区：[1]西安邮电大学现代邮政学院,西安710012

出　　处：《珞珈管理评论》2023年第1期75-95,共21页Luojia Management Review

基　　金：陕西省交通运输厅2021年度交通科研项目“陕西西安打造全球性邮政快递枢纽路径研究”(项目批准号:21-09R);陕西省软科学研究计划重点项目“‘一带一路’战略下陕西快递业发展问题研究”(项目批准号:2018KPZ020);西安邮电大学研究生创新基金重点项目“基于QCA分析的民营快递企业社会责任实现路径”(项目批准号:CXJJZW2021004)。

摘　　要：实质性评价是企业社会责任报告质量评价的核心。为评价上市快递企业社会责任报告实质内容,综合考虑国际国内社会责任和ESG标准规范、上市企业社会责任和ESG评价指南、邮政行业法规政策以及利益相关者社会责任信息需求,基于ESG框架构建上市快递企业社会责任报告实质性评价指标体系,选取2018—2021年7家上市快递企业社会责任报告文本进行实证研究。结果表明上市快递企业社会责任报告实质信息披露综合得分整体不高且呈逐年上升趋势,不同企业得分具有明显差异;不同年度的环境、社会和治理三个维度综合评价得分有所增加,但同一维度指标间得分存在显著差异;强制性、推荐性和创新性三类指标中响应国家政策类指标得分明显较高,部分指标存在选择性披露现象。Substantive evaluation is the core content of quality evaluation of CSR reports.In order to evaluate the substance of the CSR report of listed express delivery companies,the substantive evaluation index system of CSR report of listed express delivery companies was first constructed based on the ESG framework,considering the international and domestic standards and norms of CSR and ESG,the evaluation guidelines of listed enterprises social responsibility and ESG,the regulations and policies of postal industry and the needs of stakeholders for CSR information.Then an empirical study was conducted on the texts of annual social responsibility reports of 7 listed express companies from 2018 to 2021.The results showed that the overall scores of substantive information disclosure in listed express companies social responsibility reports were not high and showed an increasing trend year by year,but the scores of different companies had obvious difference.The comprehensive evaluation scores of three dimensions of environment,social and governance increased in different years,but there were significant differences among the indexes of the same dimension.Among the three categories of mandatory,recommended and innovative indicators,the indexes that respond to national policies had significantly higher scores.Further analysis found that some indicators had selective disclosure.

关 键 词：ESG框架 上市快递企业 社会责任报告 实质性评价 

分 类 号：F616.3[经济管理—产业经济]