{"id":32210,"date":"2025-03-04T09:42:26","date_gmt":"2025-03-04T01:42:26","guid":{"rendered":"https:\/\/www.yunshan.net\/blog\/?p=32210"},"modified":"2025-03-04T09:42:26","modified_gmt":"2025-03-04T01:42:26","slug":"%e4%b8%9a%e5%8a%a1%e6%80%a7%e8%83%bd%e6%8c%87%e6%a0%87%e4%b8%8e%e4%bc%81%e4%b8%9a%e7%a4%be%e4%bc%9a%e8%b4%a3%e4%bb%bb%e7%9a%84%e5%85%b3%e7%b3%bb%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.yunshan.net\/blog\/archives\/32210.html","title":{"rendered":"\u4e1a\u52a1\u6027\u80fd\u6307\u6807\u4e0e\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\u7684\u5173\u7cfb\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"

\n

\"\u4e1a\u52a1\u6027\u80fd\u6307\u6807\u4e0e\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\u7684\u5173\u7cfb\u662f\u4ec0\u4e48\uff1f\"<\/p>\n<\/p>\n

\n

\u5728\u5f53\u4eca\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u4f01\u4e1a\u5e38\u5e38\u9762\u4e34\u4e00\u4e2a\u770b\u4f3c\u77db\u76fe\u7684\u547d\u9898\uff1a\u8ffd\u6c42\u77ed\u671f\u5229\u6da6\u6700\u5927\u5316\uff0c\u8fd8\u662f\u6295\u5165\u8d44\u6e90\u5c65\u884c\u793e\u4f1a\u8d23\u4efb\uff1f\u8fc7\u53bb\u5341\u5e74\u95f4\uff0c\u6807\u666e500\u6307\u6570\u6210\u5206\u80a1<\/strong>\u4e2d\u4e3b\u52a8\u62ab\u9732CSR\uff08\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\uff09\u62a5\u544a\u7684\u516c\u53f8\u6bd4\u4f8b\u4ece37%\u8dc3\u5347\u81f392%\uff0c\u800c\u540c\u65f6\u671f\u8fd9\u4e9b\u4f01\u4e1a\u7684\u5e73\u5747\u8425\u4e1a\u5229\u6da6\u7387\u63d0\u5347\u4e861.8\u4e2a\u767e\u5206\u70b9\u3002\u8fd9\u7ec4\u53cd\u5dee\u6570\u636e\u63ed\u793a\u4e86\u4e00\u4e2a\u91cd\u8981\u8d8b\u52bf\u2014\u2014\u4e1a\u52a1\u7ee9\u6548\u6307\u6807\u4e0e\u4f01\u4e1a\u793e\u4f1a\u8d23\u4efb\uff08CSR\uff09\u6b63\u4ece\u5bf9\u7acb\u8d70\u5411\u878d\u5408<\/strong>\u3002\u5f53\u661f\u5df4\u514b\u5c06\u5496\u5561\u8c46\u91c7\u8d2d\u6210\u672c\u63d0\u9ad815%\u4ee5\u786e\u4fdd\u519c\u6c11\u6743\u76ca\u65f6\uff0c\u5176\u95e8\u5e97\u9500\u552e\u989d\u53cd\u800c\u5b9e\u73b0\u8fde\u7eed7\u4e2a\u5b63\u5ea6\u589e\u957f\uff1b\u5f53\u7279\u65af\u62c9\u516c\u5f00\u6240\u6709\u7535\u52a8\u8f66\u4e13\u5229\u540e\uff0c\u5e02\u503c\u5728\u4e94\u5e74\u5185\u66b4\u6da82300%\u3002\u8fd9\u4e9b\u73b0\u8c61\u90fd\u5728\u5370\u8bc1\uff1a\u73b0\u4ee3\u4f01\u4e1a\u7684\u7ade\u4e89\u529b\u516c\u5f0f\u6b63\u5728\u88ab\u91cd\u65b0\u5b9a\u4e49\u3002<\/p>\n

\n

\u4e00\u3001\u7ee9\u6548\u6307\u6807\u7684\u8fdb\u5316\uff1a\u4ece\u5355\u7ef4\u76c8\u5229\u5230\u4e09\u7ef4\u4ef7\u503c<\/h3>\n

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\u800c\u4eca\uff0c\u73af\u5883\u3001\u793e\u4f1a\u53ca\u6cbb\u7406\uff08ESG\uff09\u6307\u6807<\/strong>\u6b63\u5728\u91cd\u6784\u8bc4\u4f30\u4f53\u7cfb\u3002\u5168\u7403\u6700\u5927\u8d44\u7ba1\u516c\u53f8\u8d1d\u83b1\u5fb7\u7684\u7814\u7a76\u663e\u793a\uff1a\u5728\u65b0\u51a0\u75ab\u60c5\u51b2\u51fb\u4e0b\uff0cESG\u8bc4\u7ea7\u524d20%\u7684\u4f01\u4e1a\u80a1\u4ef7\u8dcc\u5e45\u6bd4\u540e20%\u5c114.7\u4e2a\u767e\u5206\u70b9\u3002\u8fd9\u79cd\u6297\u98ce\u9669\u80fd\u529b\u6e90\u4e8eCSR\u5e26\u6765\u7684\u4e09\u5927\u4ef7\u503c\u7ef4\u5ea6\uff1a<\/p>\n

    \n
  • \u54c1\u724c\u4fe1\u4efb\u6ea2\u4ef7<\/strong>\uff1a\u5c3c\u5c14\u68ee\u8c03\u67e5\u8868\u660e68%\u6d88\u8d39\u8005\u613f\u4e3a\u793e\u4f1a\u8d23\u4efb\u54c1\u724c\u591a\u652f\u4ed810%\u8d39\u7528\n<\/li>\n
  • \u4eba\u624d\u78c1\u5438\u6548\u5e94<\/strong>\uff1a\u9886\u82f1\u6570\u636e\u663e\u793aCSR\u9886\u5148\u4f01\u4e1a\u7684\u5458\u5de5\u4fdd\u7559\u7387\u9ad8\u51fa\u884c\u4e1a\u5747\u503c34%\n<\/li>\n
  • \u653f\u7b56\u907f\u9669\u7ea2\u5229<\/strong>\uff1a\u6b27\u76df\u78b3\u8fb9\u5883\u7a0e\u673a\u5236\u4e0b\uff0c\u63d0\u524d\u5e03\u5c40\u78b3\u4e2d\u548c\u7684\u4f01\u4e1a\u5c06\u8282\u77018-12%\u5173\u7a0e\u6210\u672c\n<\/li>\n<\/ul>\n
    \n

    \u4e8c\u3001CSR\u4e0d\u662f\u6210\u672c\u4e2d\u5fc3\uff0c\u800c\u662f\u521b\u65b0\u5f15\u64ce<\/h3>\n

    \u53cd\u5bf9\u8005\u5e38\u5c06CSR\u7b49\u540c\u4e8e\u201c\u6148\u5584\u652f\u51fa\u201d\uff0c\u4f46\u9ebb\u7701\u7406\u5de5\u5b66\u9662\u65af\u9686\u5546\u5b66\u9662\u7684\u8ddf\u8e2a\u7814\u7a76\u98a0\u8986\u4e86\u8fd9\u4e00\u8ba4\u77e5\u3002\u4ed6\u4eec\u5bf9241\u5bb6\u5236\u9020\u4e1a\u4f01\u4e1a\u8fdb\u884c\u4e94\u5e74\u89c2\u6d4b\uff0c\u53d1\u73b0CSR\u6295\u5165\u6bcf\u589e\u52a01\u7f8e\u5143\uff0c\u4e13\u5229\u6388\u6743\u6536\u5165\u589e\u957f0.83\u7f8e\u5143<\/strong>\u3002\u8fd9\u79cd\u8f6c\u5316\u901a\u8fc7\u4e09\u4e2a\u673a\u5236\u5b9e\u73b0\uff1a<\/p>\n

      \n
    1. \n

      \u9700\u6c42\u6d1e\u5bdf\u7a97\u53e3<\/strong>
      \n\u6c83\u5c14\u739b\u7684\u201c\u5973\u6027\u7ecf\u6d4e\u8d4b\u80fd\u8ba1\u5212\u201d\u770b\u4f3c\u6d88\u8017\u8d44\u6e90\uff0c\u5b9e\u5219\u5e2e\u52a9\u5176\u53d1\u73b0\u65b0\u5174\u5e02\u573a\uff1a\u901a\u8fc7\u57f9\u8bad\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5973\u6027\u6210\u4e3a\u4f9b\u5e94\u5546\uff0c\u4e0d\u4ec5\u6539\u5584\u4e86\u4f9b\u5e94\u94fe\u7a33\u5b9a\u6027\uff0c\u66f4\u63d0\u524d\u4e09\u5e74\u6355\u6349\u5230\u201c\u5979\u7ecf\u6d4e\u201d\u6d88\u8d39\u8d8b\u52bf\uff0c\u6700\u7ec8\u5728\u5973\u6027\u62a4\u7406\u54c1\u7c7b\u5b9e\u73b023%\u7684\u5e74\u590d\u5408\u589e\u957f\u7387\u3002<\/p>\n<\/li>\n

    2. \n

      \u6280\u672f\u5012\u903c\u521b\u65b0<\/strong>
      \n\u5f53\u82f9\u679c\u627f\u8bfa2030\u5e74\u5b9e\u73b0\u5168\u4ea7\u4e1a\u94fe\u78b3\u4e2d\u548c\u65f6\uff0c\u8fd9\u4e0d\u4ec5\u662f\u73af\u4fdd\u627f\u8bfa\uff0c\u66f4\u662f\u6280\u672f\u519b\u4ee4\u72b6\u3002\u5176\u81ea\u4e3b\u7814\u53d1\u7684\u4f4e\u78b3\u94dd\u51b6\u70bc\u6280\u672f<\/strong>\u5df2\u964d\u4f4e56%\u80fd\u8017\uff0c\u8fd9\u9879\u7a81\u7834\u4e0d\u4ec5\u7528\u4e8e\u4ea7\u54c1\u5236\u9020\uff0c\u66f4\u901a\u8fc7\u6280\u672f\u6388\u6743\u521b\u9020\u65b0\u5229\u6da6\u6e90\u3002<\/p>\n<\/li>\n

    3. \n

      \u7ec4\u7ec7\u97e7\u6027\u6784\u5efa<\/strong>
      \n\u75ab\u60c5\u671f\u95f4\uff0c\u8054\u5408\u5229\u534e\u5c062.6\u4e07\u540d\u4e00\u7ebf\u5458\u5de5\u7eb3\u5165\u5168\u7403\u5065\u5eb7\u4fdd\u9669\u4f53\u7cfb\uff0c\u989d\u5916\u652f\u51fa4800\u4e07\u7f8e\u5143\u3002\u4f46\u56e0\u6b64\u907f\u514d\u7684\u4ea7\u80fd\u4e2d\u65ad\uff0c\u4f7f\u5176\u5728\u4e1c\u5357\u4e9a\u5e02\u573a\u8f83\u7ade\u4e89\u5bf9\u624b\u591a\u4fdd\u4f4f19%\u7684\u5e02\u573a\u4efd\u989d\u3002\u8fd9\u5370\u8bc1\u4e86\u54c8\u4f5b\u5546\u5b66\u9662\u63d0\u51fa\u7684\u201c\u4eba\u529b\u8d44\u672c\u03b2\u7cfb\u6570\u201d\u7406\u8bba<\/strong>\u2014\u2014\u5458\u5de5\u798f\u5229\u6295\u5165\u6bcf\u63d0\u53471%\uff0c\u5371\u673a\u65f6\u671f\u7684\u8fd0\u8425\u8fde\u7eed\u6027\u63d0\u9ad82.3%\u3002<\/p>\n<\/li>\n<\/ol>\n

      \n

      \u4e09\u3001\u91cf\u5316\u95ed\u73af\uff1aCSR\u5982\u4f55\u8f6c\u5316\u4e3aKPI<\/h3>\n

      \u8981\u8ba9CSR\u771f\u6b63\u9a71\u52a8\u4e1a\u52a1\u589e\u957f\uff0c\u9700\u8981\u5efa\u7acb\u53ef\u91cf\u5316\u7684\u4f20\u5bfc\u6a21\u578b\u3002\u5168\u7403\u62a5\u544a\u5021\u8bae\u7ec4\u7ec7\uff08GRI\uff09\u7684\u6700\u65b0\u6846\u67b6\u63d0\u4f9b\u4e86\u56db\u6b65\u8f6c\u5316\u8def\u5f84\uff1a<\/p>\n\n\n\n\n\n\n\n\n
      \u8f6c\u5316\u9636\u6bb5<\/th>\n\u5173\u952e\u52a8\u4f5c<\/th>\n\u5178\u578b\u6848\u4f8b<\/th>\n<\/tr>\n<\/thead>\n
      \u4ef7\u503c\u8bc6\u522b<\/td>\n\u7ed8\u5236\u5229\u76ca\u76f8\u5173\u65b9\u9700\u6c42\u77e9\u9635<\/td>\n\u5b9c\u5bb6\u901a\u8fc7\u793e\u533a\u8c03\u7814\u5c06\u5faa\u73af\u7ecf\u6d4e\u7406\u5ff5\u690d\u5165\u4ea7\u54c1\u8bbe\u8ba1<\/td>\n<\/tr>\n
      \u6307\u6807\u5d4c\u5165<\/td>\n\u5c06CSR\u76ee\u6807\u5206\u89e3\u4e3a\u90e8\u95e8KPI<\/td>\n\u96c0\u5de2\u5c06\u51cf\u6392\u76ee\u6807\u7eb3\u5165\u91c7\u8d2d\u7ecf\u7406\u8003\u6838\u4f53\u7cfb<\/td>\n<\/tr>\n
      \u8fc7\u7a0b\u76d1\u6d4b<\/td>\n\u5efa\u7acb\u52a8\u6001\u6570\u636e\u4eea\u8868\u76d8<\/td>\n\u963f\u91cc\u5df4\u5df4\u7528\u533a\u5757\u94fe\u8ffd\u8e2a\u516c\u76ca\u8d44\u91d1\u6d41\u5411<\/td>\n<\/tr>\n
      \u4ef7\u503c\u53cd\u54fa<\/td>\nCSR\u6210\u679c\u518d\u6295\u8d44\u6838\u5fc3\u4e1a\u52a1<\/td>\nPatagonia\u5c06\u73af\u4fdd\u4ea7\u54c1\u5229\u6da6\u76841%\u7528\u4e8e\u65b0\u6750\u6599\u7814\u53d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u8377\u5170ING\u94f6\u884c\u7684\u5b9e\u8df5\u66f4\u5177\u542f\u53d1\u6027\uff1a\u4ed6\u4eec\u5c06\u201c\u666e\u60e0\u91d1\u878d\u8986\u76d6\u7387\u201d\u8bbe\u5b9a\u4e3a\u5206\u652f\u673a\u6784\u8003\u6838\u6307\u6807\uff0c\u8981\u6c42\u6bcf\u4e2a\u7f51\u70b9\u670d\u52a1200\u4e2a\u4f4e\u6536\u5165\u5ba2\u6237\u3002\u8868\u9762\u770b\u589e\u52a0\u4e86\u8fd0\u8425\u6210\u672c\uff0c\u4f46\u7531\u6b64\u79ef\u7d2f\u7684\u4fe1\u7528\u6570\u636e\u4f7f\u5176\u5c0f\u5fae\u8d37\u6b3e\u574f\u8d26\u7387\u4e0b\u964d2.1%\uff0c\u5e76\u4e14\u610f\u5916\u53d1\u73b0\u5728\u8fd9\u4e9b\u5ba2\u6237\u4e2d\uff0c23%\u5728\u4e09\u5e74\u5185\u6210\u957f\u4e3a\u4e2d\u578b\u4f01\u4e1a\u5ba2\u6237\u3002<\/p>\n

      \n

      \u56db\u3001\u8b66\u60d5\u4f2aCSR\uff1a\u7ee9\u6548\u6307\u6807\u7684\u5f02\u5316\u98ce\u9669<\/h3>\n

      \u5f53CSR\u6ca6\u4e3a\u8425\u9500\u5de5\u5177\u65f6\uff0c\u53cd\u800c\u4f1a\u4fb5\u8680\u4f01\u4e1a\u4ef7\u503c\u3002\u5feb\u65f6\u5c1a\u884c\u4e1a\u5c31\u662f\u5178\u578b\u53cd\u4f8b\uff1a\u67d0\u54c1\u724c\u5ba3\u79f0\u4f7f\u752830%\u518d\u751f\u7ea4\u7ef4\uff0c\u4f46\u5b9e\u9645\u901a\u8fc7\u964d\u4f4e\u9762\u6599\u514b\u91cd\u53d8\u76f8\u63d0\u9ad8\u5229\u6da6\u7387\uff0c\u6700\u7ec8\u56e0\u8d28\u91cf\u6295\u8bc9\u5bfc\u81f4\u5ba2\u6237\u6d41\u5931\u7387\u6fc0\u589e\u3002\u8fd9\u79cd\u884c\u4e3a\u89e6\u53d1\u4e86ESG\u6f02\u7eff\uff08Greenwashing\uff09\u60e9\u7f5a\u673a\u5236<\/strong>\uff0c\u6b27\u76df\u6700\u65b0\u6cd5\u89c4\u660e\u786e\uff1a\u4e0d\u5b9e\u7684CSR\u5ba3\u4f20\u5c06\u9762\u4e34\u5e74\u8425\u65364%\u7684\u7f5a\u6b3e\u3002<\/p>\n

      \u771f\u6b63\u7684CSR\u4e0e\u4e1a\u52a1\u7ee9\u6548\u878d\u5408\u9700\u8981\u9075\u5b88\u4e09\u4e2a\u539f\u5219\uff1a<\/p>\n

        \n
      1. \u5b9e\u8d28\u6027\uff08Materiality\uff09<\/strong>\uff1a\u805a\u7126\u5bf9\u5229\u76ca\u76f8\u5173\u65b9\u5f71\u54cd\u6700\u5927\u7684\u9886\u57df\uff0c\u5982\u5316\u5de5\u4f01\u4e1a\u5e94\u4f18\u5148\u5173\u6ce8\u5b89\u5168\u751f\u4ea7\u800c\u975e\u827a\u672f\u8d5e\u52a9\n<\/li>\n
      2. \u53ef\u9a8c\u8bc1\uff08Verifiability\uff09<\/strong>\uff1a\u6240\u6709CSR\u6210\u679c\u5fc5\u987b\u7ecf\u7b2c\u4e09\u65b9\u5ba1\u8ba1\uff0c\u5982\u5fc5\u548c\u5fc5\u62d3\u7684\u78b3\u8db3\u8ff9\u6570\u636e\u7531\u666e\u534e\u6c38\u9053\u9274\u8bc1\n<\/li>\n
      3. \u5185\u751f\u6027\uff08Embeddedness\uff09<\/strong>\uff1aCSR\u5b9e\u8df5\u9700\u878d\u5165\u5546\u4e1a\u6a21\u5f0f\uff0c\u800c\u975e\u72ec\u7acb\u9879\u76ee\u3002\u6bd4\u5982\u8fbe\u80fd\u96c6\u56e2\u7684\u201c\u793e\u4f1a\u4f01\u4e1a\u201d\u4ea7\u54c1\u7ebf\uff0c\u65e2\u89e3\u51b3\u8425\u517b\u7f3a\u4e4f\u95ee\u9898\uff0c\u53c8\u8d21\u732e12%\u7684\u5e74\u8425\u6536\u589e\u957f\n<\/li>\n<\/ol>\n
        \n

        \u4e94\u3001\u672a\u6765\u6218\u573a\uff1a\u6570\u5b57\u5316\u8d4b\u80fd\u7684CSR 3.0<\/h3>\n

        \u5f53\u533a\u5757\u94fe\u9047\u4e0aCSR\uff0c\u6b63\u5728\u50ac\u751f\u9769\u547d\u6027\u7684\u4ef7\u503c\u521b\u9020\u6a21\u5f0f\u3002De Beers\u96c6\u56e2\u7684\u201c\u94bb\u77f3\u6eaf\u6e90\u8ba1\u5212\u201d\u6700\u5177\u4ee3\u8868\u6027\uff1a\u901a\u8fc7\u5c06\u6bcf\u9897\u94bb\u77f3\u7684\u5f00\u91c7\u4fe1\u606f\u4e0a\u94fe\uff0c\u6d88\u8d39\u8005\u626b\u7801\u5373\u53ef\u67e5\u770b\u78b3\u8db3\u8ff9\u3001\u5de5\u4eba\u798f\u5229\u7b49\u4fe1\u606f\u3002\u8fd9\u9879\u6280\u672f\u6295\u5165\u4f7f\u9ad8\u7aef\u5b9a\u5236\u7cfb\u5217\u4ea7\u54c1\u6ea2\u4ef7\u80fd\u529b\u63d0\u534728%\uff0c\u66f4\u5173\u952e\u7684\u662f\uff0c\u7531\u6b64\u79ef\u7d2f\u7684550\u4e07\u6d88\u8d39\u8005\u6570\u636e\uff0c\u6b63\u5728\u53cd\u5411\u6307\u5bfc\u77ff\u573a\u9009\u5740\u548c\u4ea7\u80fd\u89c4\u5212\u3002<\/p>\n

        \u4eba\u5de5\u667a\u80fd\u5219\u8ba9CSR\u51b3\u7b56\u66f4\u7cbe\u51c6\u3002\u4e07\u4e8b\u8fbe\u5361\u5f00\u53d1\u7684AI for Social Good<\/strong>\u5e73\u53f0\uff0c\u901a\u8fc7\u5206\u6790170\u4e2a\u56fd\u5bb6\u7684\u6d88\u8d39\u6570\u636e\uff0c\u7cbe\u51c6\u8bc6\u522b\u54ea\u4e9b\u5730\u533a\u7684\u5973\u6027\u521b\u4e1a\u8005\u6700\u9700\u8981\u5c0f\u989d\u8d37\u6b3e\u3002\u8fd9\u4e0d\u4ec5\u4f7f\u8d44\u91d1\u4f7f\u7528\u6548\u7387\u63d0\u534740%\uff0c\u66f4\u5e2e\u52a9\u516c\u53f8\u63d0\u524d\u5e03\u5c40\u65b0\u5174\u6d88\u8d39\u5e02\u573a\u3002\u636e\u9ea6\u80af\u9521\u9884\u6d4b\uff0c\u52302025\u5e74\uff0c\u7b97\u6cd5\u9a71\u52a8\u7684CSR\u51b3\u7b56<\/strong>\u5c06\u4f7f\u4f01\u4e1a\u793e\u4f1a\u6295\u8d44\u56de\u62a5\u7387\u63d0\u53473-5\u500d\u3002<\/p>\n

        \u5728\u8fd9\u573a\u5546\u4e1a\u6587\u660e\u7684\u91cd\u6784\u4e2d\uff0c\u90a3\u4e9b\u7387\u5148\u5c06CSR\u57fa\u56e0\u690d\u5165\u4e1a\u52a1\u94fe\u6761\u7684\u4f01\u4e1a\uff0c\u6b63\u5728\u83b7\u5f97\u4e00\u79cd\u66f4\u6301\u4e45\u7684\u7ade\u4e89\u4f18\u52bf\u2014\u2014\u5c31\u50cf\u70ed\u5e26\u96e8\u6797\u4e2d\u7684\u201c\u5171\u751f\u7cfb\u7edf\u201d\uff0c\u8868\u9762\u770b\u6811\u6728\u5728\u7ade\u4e89\u9633\u5149\uff0c\u4f46\u5730\u4e0b\u7684\u83cc\u6839\u7f51\u7edc\u65e9\u5df2\u5c06\u5b83\u4eec\u8054\u7ed3\u6210\u547d\u8fd0\u5171\u540c\u4f53\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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