从能源电力行业的ESG投资情况来看，A股能源电力企业披露ESG情况的比例超过60%，且呈逐年上升态势。大部分A股能源电力企业使用的披露标准是联合国可持续发展目标（SDGs）、GRI标准。尽管各评级机构的评级标准差异较大，但获得最高评级的能源电力企业占比较少。英国石油公司（BP）、德国意昂集团（E.ON）、意大利国家电力公司（Enel）、西班牙伊维尔德罗拉公司（Iberdrola）等国外能源电力企业已积累了丰富的ESG实践经验。国内能源电力企业ESG实践尚处起步阶段，部分A股上市公司进行了有益探索。本报告认为，能源电力行业的ESG投资趋势为：一是能源电力行业加速转型，持续推进电源结构优化调整，不断提升清洁能源占比；二是能源电力行业普遍将ESG投资作为促进行业转型的重要工具；三是能源电力行业以“温室气体排放”“绿色技术、产品与服务”等作为ESG重要性议题，并对企业产生了相关影响。
From the perspective of ESG investment in the power industry，the proportion of A-share power companies disclosing environmental，social，and governance information exceeds 60%，and is increasing year by year. The international standards used by most A-share power enterprises are the United Nations Sustainable Development Goals（SDGs）and GRI standards. It can be seen that although there are significant differences in the rating standards of each rating agency，the proportion of power companies that receive the highest rating is relatively small. Foreign energy and power enterprises such as BP，E.ON，Enel，and Iberdrola have accumulated rich experience in ESG practice. The ESG practice of domestic energy and power companies is still in its early stages，and some A-share listed companies have conducted beneficial explorations. From the perspective of ESG investment trends in the power industry，firstly，the power industry is accelerating its transformation，continuously promoting the optimization and adjustment of power structure，and continuously increasing the proportion of clean energy；Secondly，the power industry generally regards ESG investment as an important tool to promote industry transformation；The third is that the power industry regards “greenhouse gas emissions” and “green technologies，products and services” as important ESG issues，which have had a related impact on enterprises.
