上市企业对联合国可持续发展目标的响应机制研究——以深圳企业为例

The response mechanism of listed companies to the United Nations sustainable development goals——Taking Shenzhen companies as an example

2015年,联合国成员国通过了《2030年可持续发展议程》,明确了2030年全球对人类、地球、繁荣、和平以及伙伴关系的可持续发展愿景和优先事项,致力于动员全球力量来实现17个可持续发展目标(SDGs),其中确保全球生态环境安全被进一步提上了日程,较为具体地明确了应对全球气候变化、自然资源的可持续利用以及保护生物多样性的目标。企业是实现SDGs的关键利益方,但是深圳企业响应SDGs的情况鲜为人知。根据Wind数据库中截止至2020年8月26日的企业数据,搜集了446家深圳上市企业公开的2019年相关报告,分析深圳上市企业响应SDGs情况。结果显示,446家深圳上市企业中仅有28家企业响应SDGs,占比6%,其中2%的企业有专门针对单个SDG的具体行动或战略计划,3%企业将SDGs关联至企业战略、社会责任等内容,1%企业简单提及需要响应SDGs,没有企业进行自我评估响应SDGs进展。在这些企业中,响应度最高的3个SDGs是目标13(气候行动)、目标8(体面的工作和经济增长)及目标12(负责任消费和生产),而响应度最低的是目标2(零饥饿)、目标14(水下生物)及目标15(陆地生物)。从行业和营收情况来看,深圳上市企业所属行业响应SDGs情况具有一定差异性,响应SDGs程度最高的行业是公用事业,营收越高的区间里响应SDGs的企业比例越高。作为深圳上市企业响应SDGs情况的基准线研究,鼓励更多企业主动响应SDGs,将SDGs深入融入企业发展战略,实现高质量的可持续发展。

In 2015,all United Nations Member States adopted the 2030 Agenda for Sustainable Development which clarified the global vision and priorities for sustainable development of people,planet,prosperity,peace and partnership in 2030,committing to promote all the parties to achieve 17 Sustainable Development Goals(SDGs).Among them,ensuring the security of the global ecological environment has been further put on the agenda,and more specifically clarified the goals of addressing global climate change,sustainable using natural resources and protecting biodiversity.The corporation is the key party in achieving the SDGs,but little is known to what extent Shenzhen corporations engaged with the SDGs.Therefore,according to the listed corporations'information in the Wind database as of August 26,2020,this study benchmarked the engagement of 446 Shenzhen listed corporations with the SDGs based on publicly SDGs-related reports in 2019.The results revealed that 28 out of the 446 corporations have presented relevant contents on their reports.Among them,2% of corporations developed specific actions or strategies for specific SDGs,3% of corporations aligned their usual business practices with relevant SDGs,1% of corporations simply mentioned to contribute the SDGs,but no corporations developed methods and tools to evaluate progresses.The SDG13(Climate Action),SDG8(Decent Work and Economic Growth)and SDG12(Responsible Consumption and Production)are the most popular SDGs among these corporations,while the SDG2(Zero Hunger),SDG 14(Life below Water)and SDG15(Life on Land)received the least interests.The level of engagement varies across industries and revenue,with the corporations in Public Utilities industry and higher revenue have largely engaged with the SDGs.This study is a baseline for Shenzhen listed corporations engaged with the SDGs,and encourage more corporations to contribute the SDGs in order to achieve high-quality sustainable development.