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中国目前处于经济发展新常态这一发展重要战略机遇期,CSR成为了有重要战略意义的竞争力要素,正逐渐地扩大其对企业可持续发展的影响。GRI具有十分广泛的利益相关者视角,其框架代表了最广大的利益相关者对企业践行社会责任的期望,反映了一定时期内CSR发展的方向。本文主要通过文献回顾法和内容分析法,以GRI及其《可持续发展报告指南》为样本,对新常态下的CSR发展进行研究,并提出相关建议,以期为政府和企业的有关决策提供思路。
At present, China is in an important strategic opportunity for the development of a new normal of economic development. CSR has become an important strategic element of competitiveness and is gradually expanding its impact on the sustainable development of enterprises. GRI has a wide range of stakeholder perspectives. Its framework represents the expectations of the largest number of stakeholders in corporate social responsibility practices and reflects the direction of CSR development over a period of time. This paper studies the CSR development under the new normal through the literature review and content analysis, taking GRI and its Guide to Sustainability Reporting as examples, and puts forward some suggestions to provide ideas for the government and enterprises’ decision-making. .