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高质量发展背景下的企业ESG实践:动力机制与实践路径

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企业是经济活动的重要参与者和实践主体,ESG理念对企业自身价值进行了重新审视和定义.在高质量发展背景下,宏观需求、政策引导与利益相关者的驱动力为企业ESG实践提供了强劲的外源压力,企业与企业家在ESG实践中的内发动力机制推动企业创新转型,增强企业价值的社会认可与企业抗风险能力.在ESG实践中,需要根据企业特点因地制宜进行机制创新、体制创新、科技创新乃至产业创新,构建合理的ESG评价与披露机制,推动企业积极承担环境保护与社会责任,完善公司治理体系,以企业高质量发展助力产业与经济的高质量发展.
Corporate ESG Practices in the Context of High-Quality Development:Dynamic Mechanisms and Practical Pathways
Enterprises stand as pivotal participants and practitioners in economic activities,with the ESG(Envi-ronmental,Social,and Governance)concept offering a reevaluated and redefined perspective on their inherent value.In the context of pursuing high-quality development,macroeconomic demands,policy guidance,and stakeholder drives put strong external pressures for corporate ESG practices.The internal dynamic mechanisms of both enterprises and entrepreneurs in ESG implementation propel corporate innovation and transformation,thereby enhancing social recognition of enterprise value and bolstering corporate resilience against risks.Within the framework of ESG prac-tices,it is imperative to the innovation of mechanism,institutions,technologies,and even industries according to the specific characteristics of each enterprise;establish a rational ESG evaluation and disclosure mechanism,and encour-age enterprises to actively embrace environmental protection and social responsibilities,while refining their corporate governance systems.Ultimately,the pursuit of high-quality enterprise development contributes to the high-quality de-velopment across industries and the economy.

high-quality developmentcorporate social responsibility(CSR)ESG disclosureESG practices

翟翊辰、李爱民

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中央民族大学 民族学与社会学学院,北京 100081

中国宏观经济研究院 国土开发与地区经济研究所,北京 100038

高质量发展 企业社会责任 ESG披露 ESG实践

2024

开发研究
甘肃省社会科学院

开发研究

CHSSCD
影响因子:0.826
ISSN:1003-4161
年,卷(期):2024.(6)