国有企业合规生成机理、ESG合规走向及实现路径

Compliance Generation Mechanism,ESG Compliance Direction and Realization Path of State-Owned Enterprises

企业合规治理是党的二十大全面依法治国、国家治理体系和治理能力现代化重要内容。近些年,随着国家重视与推进,国有企业合规治理水平得到大幅度提升。然而,过度依赖“强干预”式推进方式,忽视了对国有企业合规真实动力和内生需求充分阐释,引发国有企业合规“存在与发展”的思考。实际上,国有企业合规治理不仅是因应国际新秩序、全面依法治国要求以及非国有企业发展冲击下,国有企业为防范风险、追求高质量发展而做出的治理战略应然调整,更是新时代中应当履行的经济、政治、社会责任以及需要完成的历史使命。因此,国有企业合规治理要顺应合规发展趋势,追求更高位阶的合“伦理与社会责任”的价值目标,引领中国特色社会主义合规治理方向,即以社会责任承担为根基的环境、社会、公司治理(ESG)合规方向。虽然,ESG合规目前尚未形成共识,但在新时代中要摒弃专项合规理念,应以企业社会责任(CSR)为衔接,发展权为角度,形成ESG全面性合规理念,从治理思路、调制方式及路径改良等三个方面去探究实现路径,并通过国有企业先行示范的渐进改革模式推进全社会企业ESG合规走向。

Corporate compliance governance is an important element of the Party's 20th National Congress on law-based governance on all fronts and the modernization of China's system and capacity for governance.In recent years,with the attention and promotion of the state,the level of compliance governance of state-owned enterprises has been substantially improved.However,over-reliance on the“strong intervention”type of promotion neglects to fully explain the real motivation and endogenous demand for state-owned enterprises compliance and triggers the thinking of the“existence and development”of state-owned enterprises compliance.In fact,compliance governance of state-owned enterprises is not only a natural adjustment of the governance strategy under the requirements of the new international order and law-based governance on all fronts,under the influence of the development of nonstate-owned enterprises,and the realistic demand of the state-owned enterprises for the pursuit of economic benefits and high-quality development to prevent risks,but also an economic,political and social responsibility that should be fulfilled in the new era,as well as the historical mission that needs to be accomplished.Therefore,the compliance governance of state-owned enterprises should conform to the development trend of compliance,pursue the value goal of“ethics and social responsibility”at a higher level,and lead the direction of socialist compliance governance with Chinese characteristics,i.e.,the direction of environmental,social and corporate Governance(ESG)compliance based on the assumption of social responsibility.Although there is still no agreement on ESG compliance,we should abandon the notion of special compliance in the new era and instead see corporate social responsibility(CSR)as a link,with the right to development as our perspective.To achieve this goal,we should strive to form a concept of comprehensive ESG compliance,focusing on governance ideas,modulation,and path improvement.We may encourage ESG compliance throughout society by gradually reforming state-owned enterprises.