企業社會責任(Corporate Social Responsibility, CSR)報告書，是企業承擔其經濟、環境和社會責任，向利害關係人揭露相關績效訊息所展現的永續行動。台灣證券交易所於2014年11月發布規定，要求大型企業必須每年申報CSR報告書，因此，CSR報告書的編製及出版已是政府的強制規定，而非僅是企業自發的良善作為。
本研究選定中鋼公司2007年及2011~2014年出版之CSR報告書，以及亞洲其他三家大型鋼鐵企業：韓國浦項、中國大陸寶鋼與印度塔塔之2014年版報告書作為研究對象，以全球報告倡議組織(Global Reporting Initiative, GRI)指導綱領為架構，分析CSR報告書於策略及分析、報告參數、公司治理及管理方針等章節的揭露內容和品質，觀察中鋼歷年CSR報告的發展趨勢，並與外國指標性企業的報告比較。
研究結果顯示，中鋼於2007年之報告書並未依循GRI綱領規定編製，且揭露資訊的程度也最低，自2011年版報告書開始，即遵循GRI綱領規定，其內容與品質也有大幅進步。中鋼報告書內容的「永續背景」及「完整」原則評分較低，應加以改善；於品質，則需加強所揭露資訊的「精確」及「可靠」性程度。未來編製之報告書，應加強上游供應鏈訊息的揭露，且說明公司提出的績效做法，對地理環境的影響及貢獻，並提升外部認證的等級，以改善外界對報告書所載資訊可靠度的信心。
2014年版中鋼報告書與其他鋼廠比較，以韓國浦項平均得分最高，中鋼次之，印度塔塔第三。塔塔報告書的「利害關係人涵蓋」及「永續背景」原則的揭露內容完善，優於其他鋼廠。浦項報告書因具有AA1000第二類型及ISAE 3000的外部認證，其揭露之資訊與數據品質的「精確」及「可靠」性高於其他三家鋼廠，值得作為學習標竿。

This study analyzed the 2007 and the 2011–2014 corporate social responsibility (CSR) reports published by China Steel Corporation (CSC), and the 2014 CSR reports of three other steel mills in Asia that also adopt the blast furnace steelmaking process used by CSC: POSCO in South Korea, Tata Steel in India, and Baosteel in China.
The GRI G3.1 sustainability reporting guidelines and test factors were based to examine the reports’ content and quality. Comparisons were made on the differences and deficiencies of the reports.
The results indicated that CSC’s 2007 report, not formulated according to GRI guidelines, has the lowest level of information disclosure. The reports started to comply with GRI guidelines from the 2011 edition, with gradual improvement in both content and quality. The content in the CSC reports has lower scores in “sustainability context” and “completeness”. In terms of quality, the reports should enhance the “accuracy” and “reliability” levels for information disclosure. In the future, the reports should strengthen information disclosure regarding the upstream supply chain, clarify the performance practices proposed by the company, their impacts on the environment, and raise the level of external certification in order to improve stakeholder confidence and reliability of the information contained in the reports.

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