“有为,如何为?”构建基于成本内化的ESG评价体系

An ESG Evaluation System Based on Cost Internalization

在我国经济由高速增长向高质量发展转变的新阶段,需要有为政府与有效市场的有机结合与良性互动。ESG有助于识别企业活动的外部性,提高要素流转的有序性与资源配置的效率,在缓解市场失灵中发挥重要作用,并提供了精准施政的工具,助力有为政府与有效市场相结合。但现实中存在评价体系对企业外部性测度不准与企业ESG实践成本较高等问题,ESG促进资源高效配置的功能受限。因此,本文提出基于成本内化的ESG评价体系,旨在为企业、投资者和政府部门提供一种新的视角和工具,从而更好地服务于经济可持续与高质量发展。

In the current phase of China's economic transformation from high-speed growth to high-quality development,alignment between a well-functioning government and efficient markets is essential.Environmental,social,and governance(ESG)theory helps identify the externalities of corporate activities,promote efficiency in resource allocation,and support the alignment between a well-functioning government and efficient markets.However,the reality of inaccurate measurements of externalities by rating systems and the high costs associated with corporate practices limit ESG effectiveness.This paper proposes a potential solution based on the cost internalization theory,which aims to provide a new perspective and tool for enterprises,investors,and government,to achieve sustainable and high-quality economic development.