企业社会责任报告（简称CSR报告）指的是企业将其履行的理念、战略、方式方法，其对经济、环境、社会等领域造成的直接和间接影响、取得的成绩及不足等信息，进行系统的梳理和总结，并向利益相关方进行披露的方式。
企业社会责任报告是企业非财务信息披露的重要载体，是企业与利益相关方沟通的重要桥梁。
Why Your Company Should Create a CSR Report
为什么要编写企业社会责任报告
Corporate Social Responsibility (CSR) should be a priority for businesses big and small. 70% of Americans believe it's either “somewhat” or “very important” for many companies to make the world a better place. It's a key consideration for business objectives, plus it's great for the community and its people.
无论企业大小，企业社会责任（CSR）都应该是企业优先考虑的问题。70%的美国人认为，对许多公司来说，让世界变得更美好“有些”或“非常重要”，也是商业目标的一个重要考虑因素，而且对社区和社区人民都有好处。
CSR is increasingly important in business and creating an informative report that conveys your company's commitment to engaging with the wider community—and world—is essential for the organizational image. So, here's what you need to know.
企业社会责任在商业中越来越重要，编写一份信息丰富的报告，传达公司致力于与更广泛的社区和世界接触的承诺，对于企业形象至关重要。以下内容供了解。
Why you should have a CSR report
为什么要有一份企业社会责任报告
According to KPMG, around 80% of companies publish an annual CSR report. That's a lot of companies, especially considering that this figure was at 12% in 1993. More and more companies are choosing to share their sustainable development goals and efforts.
据毕马威（KPMG）称，约80%的公司发布年度企业社会责任报告。相对于1993年的数据12%来说，80%的公司已经算是很多公司了。越来越多的公司选择分享他们的可持续发展目标和成就。
What is a Corporate Social Responsibility report
什么是企业社会责任报告
A CSR report is a periodical report created by organizations with the goal of sharing their corporate responsibility efforts and results.
企业社会责任报告是由企业编写的定期报告，旨在分享其企业责任努力和成果。
It aims to communicate an organization's commitment to being socially responsible and promotes transparency amongst stakeholders when it comes to setting and hitting CSR goals.
旨在传达企业对社会责任的承诺，并在制定和实现企业社会责任目标时提高利益相关者之间的透明度。
Why should you publish a CSR report
为什么要发布企业社会责任报告
CSR reports aren't mandatory but they can prove incredibly beneficial to the organization and its business goals. It's a great way to keep stakeholders in the loop and remain on top of internal organizational CSR efforts.
企业社会责任报告是非强制性的，但其可以证明对组织及其业务目标非常有益。其可以让利益相关者始终参与并掌握企业内部企业社会责任工作。
The periodical report is great for measuring the impact and progress resulting from CSR initiatives. This then informs both short and long-term decisions and allows organizations to readjust if necessary.
定期报告对于衡量企业社会责任举措产生的影响和进展非常有用。其将为短期决策和长期决策提供信息，并允许企业在必要时作出调整。
It's also an important report for stakeholders. Research found that 77% of consumers are motivated to purchase from organizations committed to making the world a better place.
企业社会责任报告也是利益相关者的一份重要报告。研究发现，77%的消费者从致力于让世界变得更美好的企业那里购买产品。
This sentiment is replicated in investors, with 73% stating that efforts to improve the world around them contribute to their investment decisions.
投资者看到了消费者的这种态度，73%的投资者表示，改善周围世界的努力有助于他们作出投资决策。
What is included in a CSR report
企业社会责任报告包括哪些内容
A CSR report doesn't have to be a long, uninspiring document full of tables and graphs. It can be—if you choose it to—but adding a little life into yours could be the difference between people reading it or not. It's the perfect place to showcase your employees' efforts and share your company's CSR story.
企业社会责任报告不一定是满是表格和图表、长而乏味的文件。如果愿意的话，可以加入一些生活气息，也决定了人们会不会阅读。企业社会责任报告是展示员工工作成果和分享公司企业社会责任故事的绝佳场所。
Here's what every CSR report needs to contain:
以下是企业社会责任报告需要包含的内容：
A brief note from the CEO introducing the report and highlighting its key findings. This summary sets the mood for the report and informs readers that upper management is invested in CSR objectives.
首席执行官的简要致辞，介绍报告并强调其主要内容。该致辞为报告奠定了基调，并告知读者，高层管理层关心企业社会责任目标。
A presentation of the organization's governance structure and business model to set the scene for the report. Understanding how the business can operate is important for understanding how it does throughout the fiscal year.
介绍企业的治理结构和业务模式，为报告奠定基础。了解企业如何运营对于了解其在整个财年的业绩非常重要。
A presentation of the sustainability context in which the organization operates. This includes info on what's happening at the market and industry levels and provides an overall view of sustainability options available.
对企业运作的可持续性背景的介绍。包括市场和行业层面的信息，并提供可行的可持续性选择的总体视图。
An impact assessment then identifies the areas in which the organization is creating a negative social or environmental impact. During this step, it's also key to identify indicators to measure progress.
其次，影响评估确定了企业对社会或环境产生负面影响的领域。在影响评估中，确定衡量进展的指标也很关键。
A materiality report identifies and prioritizes the most pressing concerns as seen by stakeholders. This allows businesses to address them in order of perceived importance.
重要性报告确定了利益相关者认为最紧迫的问题，并对其进行了优先排序，使得企业能够按照问题的重要性来解决问题。
An overview of performance informs stakeholders of how issues have been addressed and how they will be addressed. This section uses the metrics and indicators laid out in the impact assessment.
业绩概述将告知利益相关者如何解决问题。该部分使用影响评估中列出的指标。
A personal final touch is to include some action shots of your initiatives. This is a great place to repeat any impressive stats too.
最后一部分是企业计划的细节说明，也是一个重述重要数据的好地方。
There's no one way to write a CSR report. Communication styles vary greatly across organizations and industries—just because sustainability reports sound formal it doesn't mean they have to be. At the same time, a formal report doesn't mean you can't still pull in storytelling elements. Make it your own.
企业社会责任报告没有统一的编写方法。不同企业和行业之间的表达方式有很大的差异。我们不能因为可持续发展报告听起来很正式，就认为它必须正式。同时，企业可以使用自己的讲述方式来编写一份正式的报告。
英文来源：
文章来源：译问 https://www.qidulp.com/article/p/5099
