摘要
"双碳"目标下所呈现的社会责任领导力以及价值重塑红利所激发的企业活力,使得央国企成为市场可持续关注的主线之一.本文选取国外金融领域涉及ESG的相关文献,遵循ESG体系流程,从ESG起源、中国企业ESG信息披露及评级、央国企报告内容三个方面对已有文献进行全面梳理和深入分析.在ESG背景及文献综述方面,本研究主要介绍了ESG信息披露的效果及其影响因素、ESG对股票市场、债券和基金的影响、ESG与公司治理之间的关系.在央国企的实践介绍中,本研究聚焦战略规划、管理体系、制度建设、内部培训四个维度,不断完善社会责任管理体系.本文最后基于中国质协的业务特点和央国企实践结论,提出未来质量领域结合ESG可能的研究方向.
Abstract
The social responsibility leadership under the"dual carbon"goal and the vitality of enterprises stimulated by the value reshaping dividend make central state-owned enterprises one of the main lines of sustainable concern in the market.This paper selects the relevant literature related to ESG in the foreign financial field,follows the ESG system process,and comprehensively sorts out and deeply analyzes the existing literature from three aspects:the origin of ESG,the disclosure and rating of ESG information of Chinese enterprises,and the content of the report of central state-owned enterprises.In terms of ESG background and literature review,the existing research mainly introduces the effect of ESG information disclosure and its influencing factors,the impact of ESG on the stock market,bonds and funds,and the relationship between ESG and corporate governance.In the practical introduction of central state-owned enterprises,it focuses on the four dimensions of strategic planning,management system,system construction and internal training,and constantly improves the social responsibility management system.Finally,based on the business characteristics of China Quality Association and the practical conclusions of central state-owned enterprises,this paper puts forward possible research directions in the future quality field combined with ESG.
NETL
NSTL
维普
万方数据