2015-12-22-KPMG_China-毕马威2015年企业社会责任报告调查_中国调查结果_6页_1mb

Summary of PwC 2015 Corporate Social Responsibility Report: China Findings

Key Highlights

• CSR Reporting Rate: In 2015, 78% of China's top 100 companies published CSR reports, up from 75% in 2013, reflecting a growing trend in non-financial disclosures globally, with Asia-Pacific leading at 79% overall.

• GRI Guidelines Adoption: Globally, GRI is the most widely used CSR reporting framework, with 81% of Chinese companies referencing it, compared to 75% in 2013.

• Third-Party Verification: Nearly half of China's CSR-reporting top 100 companies utilized external verification to enhance credibility and reliability, with a preference for large accounting firms.

• Report Quality: Asia-Pacific showed improvements in CSR report quality, but China lagged in carbon emissions reporting, scoring lower than the global average.

• Carbon Emissions Challenges: Only 3% of Chinese G250 companies set emission reduction targets, and fewer than half explained the benefits of reductions, such as cost savings or innovation, compared to international averages.

• Opportunities and Impacts: China faces stricter emission regulations by 2030, creating opportunities for low-carbon product development, green financing, and strategic adaptation to achieve sustainable growth.

Conclusions

China companies must enhance CSR practices to meet global standards and regulatory pressures, with potential benefits from adopting low-carbon strategies.