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上市公司ESG信息披露及评级体系

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摘要 2018年9月30日,证监会颁布了最新的上市公司治理准则,明确提出ESG信息的披露要求。同时,A股在6月纳入MSCI后,上市公司ESG信息的披露愈发重要,越来越多的基金和证券公司关注和研究ESG相关的经济活动。本文在这一背景下,对ESG相关的理论和文献进行梳理,并在国外主要ESG评级体系的基础上,研究在中国可行的上市公司ESG评价体系。
作者 周逸文
机构地区 广西大学
出处 《财讯》 2019年第9期162-164,共3页
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