摘要
本文在研究借鉴国际评级机构经验、国内绿色信贷和风险识别做法的基础上,考虑中国国情特点和国内企业特征,将工商银行内部客户数据与第三方权威数据相结合,在国内商业银行中首家构建了ESG绿色评级体系,并以上证180企业为样本进行试算,形成绿色发展指数和绿色投资指数。该ESG评价体系对银行识别客户和引导可持续投资均具有较好的应用价值。
Based on the experience of the international rating agencies, the Chinese green credits and risk identification, and considering the characteristics of Chinese national conditions and enterprises, the authors of the paper combine the internal customer data of ICBC with the third-party authoritative data to build the first ESG green rating system of Chi- nese commercial banks, and form the green development index and green investment index based on a trial calculation of 180 enterprises listed on Shanghai Stock Exchange. The ESG green rating system is effective for banks to identify customers and guide sustainable investment.
出处
《金融论坛》
CSSCI
北大核心
2017年第9期3-14,共12页
Finance Forum
