中文摘要 / Summary in Chinese
IFTM researchers Dr. Cindia Lam Ching-Chi and Dr. Jenny Guan Jieqi have recently completed development of what is believed to be the first-ever Corporate Social Responsibility (CSR) information system prototype that can interface with the accounting and operating systems of individual organisations. It uses the existing inputted data held by organisations, or otherwise-collected data, to generate a formatted CSR/sustainability report that complies with international social reporting guidelines/initiatives.
The project is supported by the Science and Technology Development Fund of the Macao Special Administrative Region Government.
The reports produced by the system conform both to GRI Standards, a global standard for sustainability reporting; and the requirements featured in the Environmental, Social and Governance (ESG) Reporting Guide of the Hong Kong Stock Exchange.
The researchers have already completed the stages of information sorting, data statistics and development necessary for the CSR information system prototype. They have achieved this via desk-based research on the related reporting guidelines, governmental regulations, and CSR/sustainability reports and annual reports of major corporations in the tourism and hospitality industries; plus in-depth interviews with major industry operators in Macao; and a quantitative survey study involving a total sample of around 800 units.
The new CSR information system incorporates characteristics of simplicity, efficiency and flexibility. These are combined with ‘localised’ elements, especially in terms of data structure and collection, corporate knowledge and resources, and the factual requirements of different stakeholders regarding corporate social responsibilities. Thus, the new system offers 3 major breakthroughs: practicality in terms of operation, localisation of required information, and compliance with a internationalised reporting framework (操作實用化、所需資訊本地化、報告框架國際化).
The current CSR information systems available in the market target large-scale corporations and most of these systems have been developed in-house. The new system by the IFTM researchers however is designed to have an expanded scope that is applicable to both large-size corporations and small- and medium-sized enterprises (SMEs). This can substantially broaden the potential pool of companies adopting CSR reporting practices: through use of this new CSR information system, complicated concepts can be understood in an effortless and systemised manner, referring to international standards.
Figure by Mr. Lawrence Ng Man-Kit