首页|基于ESG评价体系重塑国有企业发展战略的研究

基于ESG评价体系重塑国有企业发展战略的研究

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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.
Reshaping the Development Strategy of State Owned Enterprises Based on ESG Evaluation System
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.

ESGESG information disclosureESG Evaluation

张晓艳、戚悦

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审计署审计科研所,北京 100086

国务院国资委研究中心,北京 100053

ESG理念 ESG信息披露 ESG评价

国家社会科学基金重大项目审计署审计科研所青年课题

20&ZD09221SJ09

2024

中国环境管理
国家环境保护环境发展中心 环境保护部信息中心

中国环境管理

CHSSCD
影响因子:0.506
ISSN:1674-6252
年,卷(期):2024.16(1)
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