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企业ESG实践新范式:从合规遵从到战略融入

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随着经济社会的快速发展,企业意识到在追求经济利润最大化的同时还需承担环境与社会责任.环境、社会和治理(ESG)作为评估企业在可持续发展方面表现的重要维度,正逐渐从传统的合规性要求转变为融入企业战略的核心要素.本文旨在探讨企业ESG实践新范式,分析从合规遵从到战略融入的转变过程对企业运营和长期发展的影响.通过文献综述、案例分析和实证研究,本文揭示了企业在ESG实践中面临的挑战和机遇,并提出相应策略建议.研究表明,企业ESG不仅能够提升企业的市场竞争力,还能促进企业与社会环境的和谐共生,以供参考.
A New Paradigm for Corporate ESG Practices:From Compliance Adherence to Strategic Integration
In the era of rapid economic and social development,enterprises are aware that while pursuing the maximization of economic profits,they also bear environmental and social responsibilities.Environmental,Social,and Governance(ESG),as crucial dimensions for evaluating corporate performance in sustainable development,is gradually evolving from traditional compliance requirements into core elements integrated into corporate strategies.This paper aims to explore this new paradigm of corporate ESG practices and analyze the impact of the transformation process from compliance adherence to strategic integration on corporate operations and long-term development.Through literature reviews,case studies,and empirical research,this paper uncovers the challenges and opportunities that enterprises face in ESG practices and puts forward corresponding strategic suggestions.Research shows that integrating ESG into corporate strategies can not only enhance enterprises'market competitiveness but also promote the harmonious coexistence between enterprises and the social environment.

ESGparadigm shiftcompliancecorporate strategysustainable development

毛巧荣

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中华环保联合会ESG专业委员会

中安正道自然科学研究院(北京)有限公司 北京 100043

ESG 范式转变 合规 企业战略 可持续发展

2025

中国商论
中国商业联合会

中国商论

ISSN:2096-0298
年,卷(期):2025.34(1)