ESG作为评价企业在环境保护、履行社会责任和公司治理方面表现的非财务性指标日益受到投资者关注,ESG评级可帮助市场快速衡量企业ESG绩效或价值,打破外部投资者与企业内部实际生产经营情况的信息壁垒。基于我国当下政策趋势以及监管要求,ESG管理理念越来越多地被企业纳入战略规划之中,本报告以上市公司为研究主体,根据中诚信绿金ESG评级方法及ESG Ratings数据库2022年ESG数据进行评级表现分析。研究发现,我国上市公司的ESG信息披露水平和ESG评级表现均有待进一步提升;上市公司应准确识别自身不足,结合行业特征,提升ESG管理水平;进行ESG利益相关者内外部有效沟通,明确实质性议题;有效进行ESG信息披露,全面客观地呈现ESG信息披露内容。此外,各级监管方、证券交易所、ESG评级机构、上市公司与不同属性企业等需要加强沟通交流,才能构建出具有中国特色的ESG评级指标与体系,让ESG理念更好地助力“双碳”背景下中国经济高质量发展。
As non-financial indicators for evaluating the performance of companies in environmental protection,fulfillment of social responsibility and corporate governance,ESG ratings have gained more attention of investors. ESG ratings are created to help the market quickly measure the ESG performance or value of companies,and to break down the information barriers between investors and the actual production or operations in companies. Conforming to current policy trends and regulatory requirements,ESG management is increasingly incorporated into the strategic planning of enterprises in China. This chapter is based on the CCXGF’s ESG rating methodology and analyses Chinese listed companies with the latest 2022 ESG ratings from CCXGF’s ES-sense platform. It is found that Chinese listed companies need further improvement in ESG information disclosures and ESG ratings. Listed companies need to accurately identify their own deficiencies and develop their ESG management with industrywide features. They should as well establish effective communication to clarify material ESG concerns with internal and external stakeholders. Lastly,disclosing comprehensive and objective ESG information is truly valid. In addition,regulators at all levels,stock exchanges,ESG rating agencies,listed companies and enterprises with different ownership structures need to strengthen communication among each other. Thus,China-specific ESG rating system can be constructed sooner,and ESG can better spur high-quality development of China’s economy over the period of “dual-carbon” goals.