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中国上市公司ESG评价方法

文章摘要

本文系统阐释了中国上市公司ESG评价方法。确定了以监管机构、投资者、上市公司为研究对象,明确ESG表现对上市公司价值的提升作用;借鉴国际经验的同时结合中国国情,构建了以新发展理念为逻辑框架的中国上市公司ESG评价模型,搭建了由经济、环境、社会、治理4个维度,4个一级指标23个二级指标和58个三级指标构成的三层次指标体系,通过层次分析法确定了企业ESG评价指标体系的赋值赋权方法;最后对评价实施的企业ESG评价信息系统进行了简要介绍。

Abstract

ESG evaluation method of China’s listed companies was elaborated systematically in this chapter. By taking regulatory authorities,investors,and listed companies as research objects,the role of ESG performance in enhancing the value of listed companies was clarified in this paper,where ESG evaluation model of Chinese listed companies duly established based on the “Five Development Concepts” and by referring to international experience and considering China’s realities was established. A three-level index system containing four dimensions(including economy,environment,society and corporate governance),four Grade 1 indicators,23 Grade 2 indicators and 58 Grade 3 indicators was constructed and the method of assignment and weighting to ESG evaluation index system of companies was determined through hierarchical analysis;finally,company ESG evaluation information system implemented by evaluation was introduced briefly.

作者简介
肖红军:肖红军,博士,中国社会科学院工业经济研究所研究员,主要从事企业社会责任、企业成长方面的研究。
冯莞舒:冯莞舒,北京融智企业社会责任研究院副研究员,研究方向为ESG评级评价。