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国际ESG理念差异与中国企业应对

International ESG Concept Differences and Chinese Enterprises'Response

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在全球经济可持续发展的大背景下,环境、社会和治理(ESG)理念已成为国际社会共同关注的焦点.作为世界第二大经济体,我国提出的生态文明建设、"碳中和"目标、"创新、协调、绿色、开放、共享"的新发展理念等都是ESG理念的中国表述,旨在实现国家战略的同时,为全球可持续发展贡献中国智慧和中国方案.近年来,随着全球经济下行、地缘冲突加剧,以美欧为代表的西方国家对ESG的态度有所动摇,美国四大银行更是于近日退出了"赤道原则".在这一背景下,本文探讨了国内外ESG理念和标准差异性,梳理了国际反ESG运动的发展,并在此基础上分析了 ESG理念和实践在中国的发展情况,提出中国企业的应对建议.
In the context of global economic sustainable development,the concept of environment,society and governance(ESG)has become the focus of the international community.As the world's second largest economy,China's ecological civilization con-struction,"carbon neutral"goal,"innovation,coordination,green,open,sharing"and other new development concepts are Chi-nese expressions of ESG concept,aiming to realize the national strategy while contributing Chinese wisdom and Chinese solu-tions to global sustainable development.In recent years,with the global economic downturn and the intensification of geopolitical conflicts,Western countries represented by the United States and Europe have wailed in their attitude toward ESG,and the four major American banks have withdrawn from the"Equator Principle"recently.In this context,this paper discusses the differences in ESG concepts and standards at home and abroad,reviews the development of the international anti-ESG movement,analyzes the development of ESG concepts and practices in China on this basis,and puts forward countermeasures for Chinese enterprises.

ESG ConceptESG PracticeEvaluation CriteriaHigh-quality Development

冯冠霖、邹蓓

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中国建设银行博士后科研工作站

中国建设银行建行研修中心(研究院)

ESG理念 ESG实践 评价标准 高质量发展

2024

工程经济
中国建设工程造价管理协会

工程经济

CHSSCD
影响因子:0.481
ISSN:1672-2442
年,卷(期):2024.34(7)