摘要
联合国可持续发展目标(SDGs)为国家、企业的投资带来了行动纲领。想要加快实现SDGs离不开金融业对SDGs的推动,因此探索其与SDGs之间的关系显得尤为重要。通过分析62家金融企业的ESG报告,对金融业与SDGs之间的关系进行探讨;利用金融企业推动SDGs的活动数量等数据计算企业与17项SDGs的关联强度。研究发现,金融业最重视体面工作和经济增长、减少不平等和气候行动这三大目标,最不重视零饥饿、清洁饮水和卫生设施、水下生物和陆地生物这四大目标,这可能是受到利益相关方的影响。进一步分析发现,不同类型的金融企业(保险、证券和银行业)对SDGs也有着不同的重视程度,这可能是由于企业的价值链不同。
The United Nations Sustainable Development Goals(SDGs)have brought a compass for investment of countries and enterprises.The financial industry cannot accelerate the realization of SDGs without the promotion of SDGs.Therefore,it is particularly important to explore the relationship between SDGs and the financial industry.By analyzing the ESG reports of 62 financial companies,the relationship between finance industry and SDGs is discussed.Data such as the number of SDGs promoted by financial industry were used to calculate the strength of the industry's association with the 17 SDGs.The study found that the financial sector placed the highest priority on the three goals of decent work,economic growth and reducing inequality and climate action,and the least on the four goals of zero hunger,clean water and sanitation,life under water and life on land,possibly due to the influence of stakeholders.Further analysis found that different types of financial firms(insurance,securities,and banking)also place different levels of emphasis on SDGs,which may be due to different value chains of firms.
作者
郑昊清
ZHENG Hao-qing(School of Economics and Management,Yan'an University,Yan'an 716000)
出处
《财务与金融》
2023年第3期30-38,共9页
Accounting and Finance
关键词
金融业
可持续发展目标
ESG报告
利益相关方
价值链
Financial industry
Sustainable Development Goals
ESG Report
Stakeholders
Value Chain