中国中小企业ESG信息披露指标体系研究

Research on the ESG Disclosure Indicator System of Chinese Small and Me-dium-Sized Enterprises

目前,我国披露ESG信息报告的企业主体集中在上市企业和大型企业,中小企业开展相应信息披露工作的比例极低。由于中小企业经营特点与现有的主流ESG信息披露指标体系存在一定差异,不能简单地套用现有的ESG信息披露体系,而必须根据我国中小企业的实际发展情况,量身打造一套更贴近于中国实际、更适应中小企业发展特点的ESG信息披露框架。在综述国内外ESG信息披露体系现状基础上,分析我国中小企业开展ESG信息披露工作的必要性和难点,结合我国中小企业发展现状,兼顾平衡定性与定量指标、过程与结果指标比重,创新性构建了一套具有针对性、科学性、实操性、适用性的ESG信息披露指标体系,为中小企业开展ESG信息披露工作提供统一标准,助力中小企业绿色化升级转型。

At present,the main body of enterprises disclosing EsG information reports in China is con-centrated in listed enterprises and large enterprises,and the proportion of small and medium-sized en-terprises(SMEs)carrying out corresponding information disclosure work is extremely low.Due to cer-tain differences between the operating characteristics of SMEs and the existing mainstream ESG dis-closure index system,it is not possible to simply apply the existing ESG disclosure system,but rather,it is necessary to tailor-make a set of EsG disclosure frameworks that are closer to the reality in China and more adapted to the characteristics of SMEs according to the actual development of SMEs in Chi-na.On the basis of reviewing the status quo of EsG disclosure system at home and abroad,analyzing the necessity and difficulty of ESG disclosure for SMEs in China,combining with the development sta-tus of SMEs in China,and taking into account the balance between qualitative and quantitative index-es,and the weighting of process and result indexes,we innovatively constructed a set of EsG disclo-sure index system with pertinence,scientificity,practicability,and applicability to provide uniform stan-dards for SMEs to carry out ESG disclosure work,and provide a unified standard for ESG disclosure work.It provides a unified standard for ESG information disclosure for SMEs and helps SMEs to up-grade and transform in a green way.