基金ESG评价的国际比较与借鉴

International Comparisons in Fund ESG Evaluation

ESG基金已经成为ESG投资最为流行的投资工具之一。我国“双碳”目标的提出,为ESG投资和ESG基金带来广阔的发展空间。我国ESG基金发展晚、规模小,ESG基金投资需要发展相应的评价体系,但我国基金ESG评价刚起步。本文对比介绍了MSCI指数公司和晨星基金评级公司的两种不同基金ESG评价体系,从完善公司ESG信息披露、建立基金ESG信息披露制度、鼓励机构开展基金ESG评价三个角度对我国健全基金ESG评价体系提出建议。

ESG funds have become one of the most popular investment tools for ESG investment. The introduction of China’s "double carbon" target has created a broad development space for ESG investment and ESG funds, but due to a short development history, the scale of domestic funds remains small. ESG fund investment requires a corresponding evaluation system, but that too is still in its infancy in China. This paper compares two different fund ESG evaluation systems——the MSCI Index and Morningstar Fund Ratings. It also makes suggestions for a sound fund ESG evaluation system in China from three perspectives: improving company ESG information disclosure, establishing a fund ESG information disclosure system, and encouraging institutions to carry out fund ESG evaluation.