互联网企业的ESG体系构建——基于亚马逊与拼多多的双案例研究

ESG Construction of Internet Enterprises:A Double Case Study Based on Amazon and Pinduoduo

随着可持续发展对经济社会的影响被广泛认可,企业需要维持可持续发展,既需要关注经营活动对环境和社会的影响,也需要建立健全治理机制。ESG体系的三要素——环境、社会责任与治理,也逐渐成为企业可持续发展能力的评价标准和框架体系。本文简要讨论ESG体系现有的主要国际规范和体系,以及对互联网企业发展的意义,通过对亚马逊和拼多多的双案例研究,探讨了ESG报告体系在国内外的差异化,结合案例分析了典型的中外互联网企业在环境、社会责任与治理中的差异表现,并总结形成差异的原因,以期为互联网企业构建ESG体系提供借鉴与参考。

As the economic and social impact of sustainable development is widely recognized,companies need to maintain sustainable development by focusing on the environmental and social impacts of their operations and by establishing sound governance mechanisms.The three elements of ESG system,environment,social and governance,are also gradually becoming the evaluation criteria and framework for corporate sustainability development ability.This paper briefly discusses the existing major international norms of ESG framework and their significance to the development of Internet enterprises,explores the differences between domestic ESG framework and overseas ESG framework by a double case study of Amazon and Pinduoduo.This paper analyzes the differences in the environment,responsibility and governance of typical Chinese and foreign Internet enterprises in their ESG reports,summarizes the reasons that formulate these differences to provide reference for Internet enterprises to build ESG systems.