基于ESG理念的PPP项目全生命周期管理研究

Research on Lifecycle Management of PPP Project Based on ESG Concept

2022年财政部政策提出PPP项目应探索开展ESG评价,然而如何操作是亟需解决的问题。在分析ESG理念应用于PPP项目全生命周期管理的主观和客观基础之上,推演ESG理念在PPP项目全生命周期各阶段的应用路径:一是在项目准备阶段,通过方案设计明确项目ESG定位;二是在项目采购阶段,通过PPP合同细化ESG评价要求;三是在项目执行阶段,从绩效评价、项目融资和企业治理三个维度落实ESG理念。最后,本文提出完善顶层设计、加快ESG基础设施建设、推动跨平台信息整合等三方面措施,为ESG理念在PPP项目全生命周期管理中面临的困境提供应对策略。

In 2022,the Ministry of Finance proposed that ESG evaluation should be explored in PPP projects.However,the operationalization of this proposal remains an urgent issue that requires resolution.This paper analyzes the subjective and objective basis of the ESG concept applied to the lifecycle management of PPP projects and deduces the application path of the ESG concept in each stage of the PPP project life cycle.First,in the project preparation stage,the ESG positioning of the project is clarified through scheme design.Second,in the project procurement stage,ESG evaluation requirements are refined through PPP contracts.Third,in the project execution stage,ESG concepts are implemented from three dimensions:performance evaluation,project financing and corporate governance.Finally,this paper proposes three measures to address the challenges faced by the application of ESG concept in the lifecycle management of PPP projects,including improving toplevel design,accelerating the construction of ESG infrastructure,and promoting cross platform information integration.