利益相关者视角下企业ESG责任履行的战略路径

Strategic Approach to Corporate ESG Responsibility Fulfillment from Stakeholder Perspective

在“双碳”目标和新发展理念制度背景下,企业ESG实践是大势所趋。在回顾ESG理念发展历程和我国企业ESG实践现状的基础上,首先分析了企业ESG实践的决策过程,理性的管理者会在满足成本效益基本条件的情况下履行ESG责任。其次,以主要利益相关者为主体,通过区分企业ESG责任履行的不同出发点(营销型出发点和发展型出发点),从重要程度和时间跨度两个维度划分了企业ESG实践范围,以分析不同出发点下企业ESG责任履行的路径选择和经济后果,并强调了发展型出发点的战略意义。每个企业都具有潜在的社会职能,推动企业ESG责任履行应遵循“制度明确竞争趋势、市场引导企业实践、战略提供路径选择”的原则,以鼓励有能力的企业及时将ESG理念提升至应有的战略高度。

In the context of the“double carbon”target and the new development concept system,corporate ESG practice is a must.After reviewing the development of the ESG concept and the current situation of corporate ESG practice in China,the decision-making process of corporate ESG practice is firstly analysed.Rational managers will fulfil their ESG responsibilities when the basic conditions of cost effectiveness are met.Secondly,taking the main stakeholders as the main body,by distinguishing the different starting points of corporate ESG responsibility fulfillment(i.e.marketing-oriented starting point and development-oriented starting point),the scope of corporate ESG practice is divided from two dimensions of importance and time span.This paper analyses the path selection and economic consequences of corporate ESG responsibility fulfillment under different starting points,and emphasizes the strategic significance of the development-oriented starting point.Each enterprise has the potential social function.The promotion of corporate ESG responsibility should follow the principle of the system defines the competitive trend,the market leads the enterprise practice,and the strategy provides the path choice,so as to encourage competent enterprises to raise the ESG concept to the appropriate strategic level timely.