摘要：实质性评价是企业社会责任报告质量评价的核心。为评价上市快递企业社会责任报告实质内容，综合考虑国际国内社会责任和ESG标准规范、上市企业社会责任和ESG评价指南、邮政行业法规政策以及利益相关者社会责任信息需求，基于ESG框架构建上市快递企业社会责任报告实质性评价指标体系，选取2018—2021年7家上市快递企业社会责任报告文本进行实证研究。结果表明上市快递企业社会责任报告实质信息披露综合得分整体不高且呈逐年上升趋势，不同企业得分具有明显差异；不同年度的环境、社会和治理三个维度综合评价得分有所增加，但同一维度指标间得分存在显著差异；强制性、推荐性和创新性三类指标中响应国家政策类指标得分明显较高，部分指标存在选择性披露现象。

Abstract: Substantive evaluation is the core content of quality evaluation of CSR reports. In order to evaluate the substance of the CSR report of listed express delivery companies, the substantive evaluation index system of CSR report of listed express delivery comranies was first constructed based on the ESG framework, considering the international and domestic standardsand norms of CSR and ESG, the evaluation guidelines of listed enterprises' social responsibility and ESG, theregulations and policies of postal industry and the needs of stakeholders for CSR information. Then an empirical study was conducted on the texts of annual social responsibility reports of 7 listed express companiesfrom 2018 to 2021. The results showed that the overall scores of substantive information disclosure in listed express companies' social responsibility reports were not high and showed an increasing trend year by year, but the scores of different companies had obvious difference. The comprehensive evaluation scores of three dimensions of environment, social and governance increased in different years, but there were significant differences among the indexes of the same dimension. Among the three categories of mandatory, recommended and innovative indicators, the indexes that respond to national policies had significantly higher scores. Further analysis found that some indicators had selective disclosure.