環(huán)境、社會(huì)和公司治理又稱為ESG（Environmental, Social and Governance），從環(huán)境、社會(huì)和公司治理三個(gè)維度評(píng)估企業(yè)經(jīng)營(yíng)的可持續(xù)性與對(duì)社會(huì)價(jià)值觀念的影響。數(shù)字化轉(zhuǎn)型網(wǎng)

對(duì)于上市公司來(lái)說，發(fā)布公司財(cái)務(wù)績(jī)效之外的環(huán)境、社會(huì)和治理（ESG）的專題報(bào)告是公司與監(jiān)管方和眾多利益相關(guān)方開展可持續(xù)發(fā)展議題溝通的有效渠道。

在中國(guó)，隨著國(guó)家可持續(xù)發(fā)展理念深入人心和“雙碳”戰(zhàn)略持續(xù)推進(jìn)，國(guó)內(nèi)資本市場(chǎng)對(duì)ESG（環(huán)境、社會(huì)和治理）的關(guān)注程度日益升溫。數(shù)字化轉(zhuǎn)型網(wǎng)

上市公司積極強(qiáng)化踐行ESG理念，圍繞ESG的投資亦成為一大發(fā)展趨勢(shì)。而在經(jīng)歷2020年疫情“黑天鵝”之后，全球投資者都更加關(guān)注氣候環(huán)境、社會(huì)責(zé)任等議題，可持續(xù)投資ESG已成為目前金融市場(chǎng)主流投資趨勢(shì)。數(shù)字化轉(zhuǎn)型網(wǎng)

ESG是什么？企業(yè)為什么要進(jìn)行ESG信息披露？數(shù)字化轉(zhuǎn)型網(wǎng)

ESG體系主要包括ESG信息披露政策、ESG評(píng)估評(píng)級(jí)和ESG投資三個(gè)維度，其中ESG信息披露政策是開展ESG評(píng)級(jí)和ESG投資的基礎(chǔ)。目前，已有多個(gè)國(guó)際組織發(fā)布了ESG信息披露原則。數(shù)字化轉(zhuǎn)型網(wǎng)

這些ESG信息披露標(biāo)準(zhǔn)是企業(yè)進(jìn)行ESG治理實(shí)踐和信息披露的方法依據(jù)和行動(dòng)指南，是投資與評(píng)價(jià)機(jī)構(gòu)開展ESG投資和評(píng)估的邏輯依據(jù)，也是政府部門制定、執(zhí)行ESG有關(guān)政策并進(jìn)行監(jiān)管的決策參考。數(shù)字化轉(zhuǎn)型網(wǎng)

翻譯：

Environmental, Social and corporate Governance, also known as ESG (Environmental, Social and Governance), assesses the sustainability of business operations and their impact on social values from the three dimensions of environmental, social and corporate governance.數(shù)字化轉(zhuǎn)型網(wǎng)

For listed companies, the publication of environmental, social and governance (ESG) thematic reports beyond the company's financial performance is an effective way to communicate sustainability issues with regulators and a wide range of stakeholders.

In China, with the national concept of sustainable development gaining popularity and the continuous promotion of the "two-carbon" strategy, the domestic capital market has increasingly paid attention to ESG (environmental, social and governance).數(shù)字化轉(zhuǎn)型網(wǎng)

Listed companies actively strengthen the practice of ESG concept, and the investment around ESG has become a major development trend. After experiencing the "black swan" of the epidemic in 2020, global investors have paid more attention to issues such as climate, environment and social responsibility, and sustainable investment ESG has become the mainstream investment trend in the current financial market.數(shù)字化轉(zhuǎn)型網(wǎng)

ESG system mainly includes three dimensions: ESG information disclosure policy, ESG evaluation and rating, and ESG investment, among which ESG information disclosure policy is the basis for ESG rating and ESG investment. At present, a number of international organizations have issued ESG information disclosure principles.數(shù)字化轉(zhuǎn)型網(wǎng)

These ESG information disclosure standards are the methodological basis and action guide for enterprises to conduct ESG governance practices and information disclosure, the logical basis for investment and evaluation institutions to carry out ESG investment and evaluation, and the decision-making reference for government departments to formulate and implement ESG related policies and conduct supervision.數(shù)字化轉(zhuǎn)型網(wǎng)