摘要
可持续发展已成全球共识,环境、社会和公司治理作为其具象也受到多方关注。财务价值和以ESG为代表的非财务价值结合在一起是一家企业的整体价值,有关上市企业除了披露财务信息以外,也会披露ESG领域和社会责任领域相关的非财务信息。ESG对于集成电路企业来说既有挑战也有机遇,挑战主要有3点,分别是ESG风险、不断升级的监管要求和应对利益相关方诉求;机遇也有3点,分别是吸引ESG投资者关注、ESG管理提升企业表现和把握新的发展机遇。
Sustainable development has become a global consensus,and as its embodiment,environment,social,and governance(ESG)has also been paid attention from multiple parties.The combination of financial value and non-financial value represented by ESG reflects the overall value of an enterprise.In addition to disclosing financial information,some listed companies also disclose non-financial information related to ESG and social responsibility.There are both challenges and opportunities of ESG for integrated circuits listed enterprises.Three main challenges are ESG risks,constantly evolving regulatory requirements,and addressing stakeholder demands;three opportunities are attracting the attention of ESG investors,improving corporate performance through ESG management,and seizing new development opportunities.
作者
李菁
Li Jing(Ernst&Young Hua Ming LLP,Beijing 100738,China)
出处
《微纳电子与智能制造》
2023年第4期67-72,共6页
Micro/nano Electronics and Intelligent Manufacturing
关键词
ESG
集成电路
上市企业
财务价值
信息披露
“双碳”目标
ESG
circuit integrated
listed enterprise
financial value
information disclosure
carbon peaking and carbon neutrality goals