美丽中国战略下本土化ESG体系建设思路与路径研究

The Thoughts and Pathway for Establishment of ESG System Under the Strategy Background of Building a Beautiful China

中文关键词:  美丽中国  ESG  环境信息披露  环境治理  路径

英文关键词:Beautiful China  ESG  environmental information disclosure  environmental governance  roadmap

中文摘要:

      ESG是推动企业绿色低碳高质量发展的重要手段。本文探讨了美丽中国建设战略下环境、社会和公司治理（ESG）体系建设的思路与路径。研究认为，构建本土化ESG体系是行业绿色发展和健全绿色资本市场的关键举措，不仅有助于企业在经济增长中兼顾环保与社会责任，还能提升企业的竞争力，是美丽中国建设的重要内涵和任务举措。最后，本文提出了完善法律法规、健全信息披露制度、提升评估与评级的科学性与公信力等ESG体系建设重点任务，认为ESG体系建设要同步做好相关政策统筹协调、建立健全监督评估与激励机制等保障能力建设。

英文摘要:

      ESG (Environmental, Social, and Corporate Governance) is an important means to promote the green, low-carbon and high-quality development of enterprises. This article explores the ideas and pathway for establishment of ESG system under the strategy of building a beautiful China. It is suggested that building a localized ESG system is a key measure for the green development of the industry and the improvement of the green capital market. It not only helps enterprises balance environmental protection and social responsibility in economic growth, but also enhances their market competitiveness. It is an important connotation and task measure for the establishment of a beautiful China. Key tasks have been proposed as improving laws and regulations, establishing a sound information disclosure system, and enhancing the scientific level and credibility of evaluation and rating. Establishment of the ESG system should ensure the coordination of relevant policies, establish and improve supervision, evaluation, and incentive mechanisms.