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英国咨询机构SustainAbility的报告评估方法经过5次修改,最终形成了4个一级指标、29个二级指标的评估体系。4个一级指标分别是:治理与战略指标(含11个二级指标)、管理指标(含9个二级指标)、绩效陈述(含4个二级指标)、可获得性与审计(含4个二级指标)等。运用上述指标对20份中国企业可持续发展报告逐一进行评估的结果显示,中国企业报告在绩效陈述、
After five times of revision, the reporting method of SustainAbility, a consultancy in the UK, finally resulted in the evaluation system of four first-level indicators and 29 second-level indicators. The four first-level indicators are: governance and strategy indicators (including 11 secondary indicators), management indicators (including 9 secondary indicators), performance statement (including 4 secondary indicators), availability and audit (including 4 secondary indicators) and so on. Using the above indicators to assess the sustainability of 20 Chinese enterprises one by one, the results of the assessment show that Chinese companies report in the performance statement,