摘要
在追求人类与自然和谐共存、构建可持续发展的宏伟蓝图中,中国于2020年9月提出了“双碳”目标,力争在2030年前实现碳达峰,并在2060年前实现碳中和。为响应这一国家号召,众多企业积极承担社会责任,通过创新驱动,推动企业的绿色转型和升级。ESG (环境、社会和治理)表现作为衡量企业非财务绩效的重要工具,已成为企业向外界展示其成果和承诺的主要途径。在现有的ESG评价体系下,长安汽车作为行业领军企业,其ESG表现备受关注。本文结合现有的ESG评价体系,通过分析长安汽车的ESG表现,总结其优点并提出不足,针对其不足提出建议,希望能为今后汽车行业的发展提供参考。
In the pursuit of harmonious coexistence between human beings and nature and the construction of a grand blueprint for sustainable development, China put forward a “dual-carbon” goal in September 2020, striving to achieve carbon peaking by 2030 and carbon neutrality by 2060. In response to this national call, many companies are actively taking on social responsibility and promoting green transformation and upgrading through innovation, and ESG (Environmental, Social and Governance) performance, as an important tool for measuring non-financial performance, has become a major way for companies to demonstrate their achievements and commitments to the outside world. Under the existing ESG evaluation system, Changan Automobile, as an industry leader, has attracted much attention for its ESG performance. This paper combines the existing ESG evaluation system, analyzes Changan Automobile’s ESG performance, summarizes its strengths and puts forward deficiencies, and puts forward suggestions for its deficiencies, in the hope of providing a reference for the future development of the automotive industry.
出处
《国际会计前沿》
2024年第3期481-489,共9页
Frontiers of International Accounting