ESG理念下企业共享价值创造——以中国神华为例

Enterprise shared value creation from ESG concept:a case study of China Shenhua

建立ESG理念下共享价值创造的理论系统,通过单案例法展开讨论,以中国神华为例,分析企业履行ESG责任的方式。依据中国神华最新公布的财务报告和ESG报告,分析中国神华如何统筹经济价值、社会价值和环境价值,如何构建有利于可持续发展的共享价值创造模式。研究得出:企业履行ESG的步骤包括形成制度、融合理念、企业行为和共享价值创造4个阶段,即企业ESG相关制度的建立,做好顶层设计;企业ESG的理念阶段,需要在企业核心价值体系内加入ESG理念;在由理念层面转变为行为层面的过程中,需要引导企业行为;最终创造可持续的共享价值。探讨企业履行ESG的过程模式,可为企业ESG提供实践路径。

Establishes the theoretical system of shared value creation from the ESG concept, and discusses it through the single case method. In the discussion of Shenhua, it analyzes the way that enterprises fulfill ESG responsibility. Based on the latest financial report and ESG report published by Shenhua, this paper analyzes how Shenhua integrates economic value, social value and environmental value, and how to build a shared value creation mode conducive to sustainable development. It is concluded that the steps of ESG implementation include four stages, namely system formation, concept integration, enterprise behavior and shared value creation. Expand to say:enterprise ESG related system establishment, do a good job of top-level design;In the concept stage of ESG, it is necessary to add ESG concept into the core value system of the enterprise. In the process of changing from the concept level to the behavior level, it is necessary to guide the enterprise behavior;Ultimately creating sustainable shared value. Explores the process model of ESG fulfillment in enterprises and provides a practice path for ESG fulfillment in enterprises.