南方周末中国企业社会责任研究中心发布的2026年调研报告显示，中国企业社会责任发展正处于重要转折点。12026年成为中国首个ESG信息强制披露年度，上证180、科创50、深证100、创业板指数样本公司及境内外同时上市的公司需披露可持续发展报告。1截至2026年4月30日，中国已有2706家上市公司编发了2025年度可持续发展报告，占A股上市公司总数的49.0%。1
政策密集出台为这一转变提供了制度支撑。12026年上半年，国务院、商务部、工业和信息化部等部门相继发布了涉及产业链供应链安全、出海合规、碳达峰碳中和、AI伦理等多个维度的政策。1其中，工业和信息化部等十部门在2026年3月联合印发《人工智能科技伦理审查与服务办法（试行）》，商务部则在2025年10月和12月分别发布了关于绿色贸易和企业境外社会责任履行的指导意见。1
调研结果表明企业社会责任整体水平稳步提升。1中国企业社会责任发展指数达62.1分，比上一年度提升3.8分。1本次调研涵盖300家样本企业，包括生产制造型企业184家和服务型企业116家。1样本企业在产品与消费者、社区公益、公平运营等方面表现相对较好，但环境和经济两个维度仍存在短板，环境维度平均得分55.9分，经济维度平均得分57.3分。1调研中总分80分以上的企业有17家。1
China's regulatory landscape for corporate social responsibility (CSR) underwent a significant transformation in the first half of 2026, with multiple government agencies introducing comprehensive policies covering supply chain security, overseas compliance, carbon neutrality, and artificial intelligence ethics 1. The State Council, Ministry of Commerce, and Ministry of Industry and Information Technology released a series of directives, including regulations on industrial and supply chain security, anti-foreign improper extraterritorial jurisdiction measures, provisions on outbound investment, and comprehensive evaluation methods for carbon peak and carbon neutrality goals 1. Additionally, the Ministry of Industry and Information Technology and nine other departments jointly issued the Artificial Intelligence Technology Ethics Review and Service Measures (Trial) in March 2026 1.
The year 2026 marked a watershed moment as China established mandatory ESG information disclosure requirements for the first time 1. Listed companies in the Shanghai 180 Index, Science and Technology Innovation Board 50 Index, Shenzhen 100 Index, and ChiNext Index, as well as companies simultaneously listed domestically and internationally, were required to publish sustainability reports 1. By April 30, 2026, a total of 2,706 Chinese listed companies had issued their 2025 annual sustainability reports, representing 49.0% of all A-share listed companies 1.
According to Southern Weekly's research center survey of 630 enterprises, China's Corporate Social Responsibility Development Index reached 62.1 points, marking a 3.8-point increase from the previous year 1. Among the 300 sampled enterprises—comprising 184 manufacturing companies and 116 service sector firms—17 achieved scores above 80 points 1. While sample enterprises demonstrated strong performance in product and consumer relations, community welfare, and fair operations, environmental and economic dimensions remained areas requiring substantial improvement, with average scores of 55.9 and 57.3 points respectively 1.
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