ESG内涵演进、国际推动与我国发展的建议

The Evolution of ESG Connotation,International Promotion,and Suggestions for China’s Development

ESG投资成为近年来国内外的热点话题。ESG投资发端于西方国家,本意是资本供给者通过选择性投资来规避违法公司,是一种责任投资原则,是资本市场的投资“风向标”,进而延伸为一种企业治理工具或经济治理模式。与此同时,无论是ESG的内涵还是非财务信息披露要求,国内外均存在较大差异。我国推进ESG投资责任原则,需要从国情出发,完善制度框架、评价指标体系并引导企业转变发展方式。本文在分析我国推进ESG进展和存在问题的基础上,提出将ESG投资放在第二个百年奋斗目标和中华民族伟大复兴征程中加以推进;完善制度和披露指南,并纳入中小企业的治理体系,为世界各国的绿色低碳发展贡献中国智慧和中国案例。

ESG investment has become a hot topic both domestically and internationally in recent years.ESG investment originated in Western countries,intended for capital suppliers to avoid illegal companies through selective investment.Therefore,it is a principle of responsible investment and the investment“vane”of the capital market,which is further extended as a corporate governance tool or economic governance model.At the same time,there are significant differences both the connotation of ESG and non-financial information disclosure requirements at home and abroad.To promote the ESG investment responsibility principle in China,it is necessary to start from the national situation,improve the institutional framework,evaluation index system,and guide the transformation of enterprise development methods.Based on the analysis of the progress and existing problems in promoting ESG in China,this article proposes to promote ESG investment in the second centenary goal and the great rejuvenation journey of the Chinese nation;Improve the system and disclosure guidelines,and incorporate them into the governance system of small and medium-sized enterprises,contributing Chinese wisdom and cases to the green and low-carbon development of countries around the world.