“双碳”背景下重污染行业ESG评价与优化路径研究

Research on ESG Evaluation and Optimization Path of Heavy Pollution Industry Under the Background of “Double Carbon”

基于碳达峰、碳中和背景,针对我国重污染企业ESG评价体系界定模糊、度量欠佳的问题,引入国内外一流评级机构的评价方法,构建本土化ESG评价体系并将其应用于国内重污染行业的ESG评价。以钢铁、化工等五类重污染典型行业为例,选取20家代表性企业,采用AHP-熵权法及TOPSIS分析法获得子行业综合评分。研究结果表明:样本公司ESG表现水平分布不一,化工行业较为突出,水泥行业排名最后。针对子行业在环境、社会、治理三个层面的责任履行不均衡、不协调问题提出本土化优化路径,为提升我国重污染企业ESG责任水平和实现企业高质量发展提供一定的实际依据。

Based on the background of carbon peaking and carbon neutralization,aiming at the problems of vague definition and poor measurement of ESG evaluation system of heavy polluting enterprises in China,the evaluation method of domestic and foreign first-class rating agencies was introduced to build a localized ESG evaluation system and apply it to the ESG evaluation of heavy polluting industries in China.Taking five heavy pollution typical industries such as steel and chemical industry as examples,20 representative enterprises were selected,and the comprehensive scores of sub-industries were obtained by using AHP entropy weight method and TOPSIS analysis method.The results show that the overall ESG performance of the sample companies is average,the chemical industry is more prominent,and the cement industry ranks last.Aiming at the unbalanced and uncoordinated responsibility performance of sub-industries at the three levels of environment,society and governance,the localization optimization path was put forward,providing a certain practical basis for improving the ESG responsibility level of China’s heavy pollution enterprises and realizing the high-quality development of enterprises.