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by the United States and Europe have wailed in their attitude toward ESG,and the four major American banks have withdrawn from the"Equator Principle"recently.In this context,this paper discusses the differences in ESG concepts and standards at home and abroad,reviews the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