保险助力企业ESG绩效提升探讨

Discussion on the ESG Performance Improvement of Enterprises

ESG作为一种兼顾经济、社会和环境的可持续发展理念,正深刻影响企业经营、投资导向和监管行为。ESG视角下,企业不再仅仅追求股东利益最大化,也不再只关注短期经济价值的创造,而是更加注重包括员工、供应商、客户、社区等利益攸关者在内的利益兼顾,更加注重提升包括环境价值、社会价值等影响其长期发展的ESG绩效。本文通过阐述支撑ESG兴起背后的理论基础,来分析ESG视角下企业经营发生的主要变化;而后,依据企业ESG披露指南框架,重点探讨企业如何借助保险这一风险管理工具,来管理ESG风险,提升ESG绩效;最后,提出我国保险公司在ESG浪潮下,应主动参与ESG体系建设、创新产品服务、加快自身ESG建设发展的对策。

ESG, as a concept of sustainable development that takes into account of economy, society and environment, is profoundly affecting enterprise, investment and supervision department. From the perspective of ESG, enterprises no longer only pursue the maximization of shareholder’s interests and no longer only focus on the creation of economic value, but also pay more attention to balance the interests of employees, suppliers, customers, communities and shareholders, and pay more attention to improving ESG performance, including environmental value, social value and so on, which affect its long-term development. By expounding the theoretical basis behind the rise of ESG, this paper analyzes the main changes in enterprise management from the perspective of ESG, and then, according to the framework of ESG disclosure guidelines, focuses on how to use insurance as risk management tool to manage ESG risk and improve ESG performance of enterprises. Finally, the paper puts forward development proposals that Chinese insurance companies should actively participate in the construction of ESG system, innovate insurance products and services and speed up their own ESG development under the tide of ESG.