石油石化企业ESG评价对标及对中国企业的启示

ESG benchmarking for petroleum and petrochemical companies andimplications for Chinese companies

环境保护、社会责任和公司治理(ESG)是用来评估企业可持续发展的重要指标。全球ESG评价体系正在蓬勃发展,普遍采用金字塔结构的ESG评价指标体系模型。采用彭博ESG评价数据库,选取2023年《财富》世界500强排名靠前的23家石油石化公司,对标分析2023年度的ESG表现。23家石油石化公司2023年环境保护维度方面的评分呈现较明显的两极分化现象,社会责任维度中各地域公司评分情况较为均衡,欧美公司在公司治理维度评分普遍较高。中国公司的指标披露力度和深度不足,环境保护指标实际表现不佳,战略及风险分析深度不足,公司治理模式与欧美公司有差异。中国公司应进一步加强ESG治理顶层设计,让ESG成为推动企业高质量发展的重要抓手;加强ESG信息披露及评价体系和能力建设,做好国内外信息披露新规的应对工作;积极参加国家与行业ESG管理标准和规则的制定、完善和提升工作。

Environmental protection,social responsibility,and governance(ESG)are important indicators used to assess the sustainability of companies.The global ESG evaluation system is booming,and the ESG evaluation index system model with pyramid structure is commonly used.Using Bloomberg ESG evaluation database,the paper selects 23 oil and petrochemical companies ranked among the top Fortune 500 companies in 2023 and analyzes their ESG performance in 2023.The results indicate that 23 oil and petrochemical companies’scores in environmental protection dimensions in 2023 show significant polarization,while companies’scores in social responsibility dimensions are more balanced across geographic regions,and European and American companies’scores were generally higher in corporate governance dimensions.Chinese companies’disclosure of indicators is not strong and deep enough,environmental protection indicators actually perform poorly,strategic and risk analysis is not deep enough,and the corporate governance model is different from that of European and American companies.Chinese enterprises should further strengthen the top-level design of ESG governance and make ESG an important grasp for promoting high-quality enterprise development,strengthen the ESG disclosure and evaluation system and capacity-building and do a good job of responding to the new disclosure regulations at home and abroad,as well as actively participate in the formulation,improvement,and enhancement of national and industry ESG management standards and rules.