张晓艳,戚悦.基于ESG评价体系重塑国有企业发展战略的研究[J].中国环境管理,2024,16(1):27-33.
ZHANG Xiaoyan,QI Yue.Reshaping the Development Strategy of State Owned Enterprises Based on ESG Evaluation System[J].Chinese Journal of Environmental Management,2024,16(1):27-33. |
| 基于ESG评价体系重塑国有企业发展战略的研究 |
| Reshaping the Development Strategy of State Owned Enterprises Based on ESG Evaluation System |
| DOI：10.16868/j.cnki.1674-6252.2024.01.027 |
| 中文关键词: ESG理念 ESG信息披露 ESG评价 |
| 英文关键词:ESG ESG information disclosure ESG Evaluation |
| 基金项目:国家社会科学基金重大项目“加快推进生态环境治理体系和治理能力现代化”（20&ZD092）；审计署审计科研所青年课题“审计在国有企业ESG评估体系建设中的作用研究”（21SJ09）。 |
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| 中文摘要: |
| ESG理念与高质量发展内涵高度契合，承担着政治责任、经济责任、社会责任的国有企业要实现高质量发展，应将ESG管理纳入国有企业发展战略。本文从ESG评价体系入手，研究发现一方面国有企业自身在E、S、G各个议题确实存在短板问题，另一方面国际流行的评价标准也缺乏本土化，与中国特色现代企业制度不兼容，不适合评价我国国有企业发展特点。本文建议，亟须建立本土化的ESG评价体系，引导企业重视ESG信息披露，共同规范ESG评价标准，切实推动企业高质量发展。 |
| 英文摘要: |
| The ESG concept is highly compatible with the connotation of high-quality development. State owned enterprises that bear political, economic, and social responsibilities should incorporate ESG management into their development strategies in order to achieve high-quality development. Starting with the ESG evaluation system, this article finds that on the one hand, state-owned enterprises do have shortcomings in various issues of environmental, social and governance aspects. On the other hand, the international popular evaluation standards are also lack localization, which is incompatible with the modern enterprise system with Chinese characteristics, and are not suitable for evaluating the development characteristics of state-owned enterprises in China. We suggest that it is urgent to establish a localized ESG evaluation system, guide enterprises to attach importance to ESG information disclosure, jointly standardize ESG evaluation standards, and effectively promote high-quality development of enterprises. |
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