“双碳”背景下饲料行业企业ESG体系研究

Research on ESG System of Feed Industry Enterprises under Dual Carbon Background

阐释ESG体系的内涵及中国探索统一标准的ESG体系的步伐,并从环境(E)、社会(S)、治理(G)层次分析饲料行业企业建立起自己的ESG体系的重要性。通过分析ESG相关政策和评级机构数据,结合专家意见,从环境、社会和公司治理3个一级指标,细分9个二级指标、29个三级指标,探讨饲料行业ESG关键评价指标的构建。最后,建议饲料企业应该构建ESG管理流程,加强产业链融合发展,重视人才培养和激励。

The connotation of ESG system and the pace of Chinese exploration of a unified standard ESG system are explained,and then the importance of feed industry enterprises to establish their own ESG system is analyzed from the aspects of environment(E),society(S)and governance(G).Based on the analysis of ESG related policies and rating agency data,combined with expert opinions,the construction of ESG key evaluation indicators in feed industry is discussed from 3 first-level indicators,namely environment,society and corporate governance,and subdivides 9 second-level indicators and 29 third-level indicators.Finally,it is suggested that feed enterprises should build ESG management process,strengthen integrated development of industry chain,and pay attention to talent training and incentive.