In -depth practice of private enterprise ESG development concept
August 29, 2023 10:17 Source: "China Social Sciences" August 29, 2023 Issue 2723 Author: Huang Diqin

With the continuous development of economic and society in recent years,The concept of sustainable development is gradually popularized globally,The focus of the capital market's focus on the disclosure of the social responsibility information of the enterprise has gradually changed from corporate social responsibility (CSR) to ESG,ESG is Environmental (environment)、Social (Society) and Governance (Company Governance)。ESG is an important starting point for high -quality development,and integrate into the company's governance、Corporate Culture、In the business system,Promoting the high -quality development of various industries has become the responsibility consensus of the enterprise。ESG is essentially the orientation of social value,Emphasizing the development of enterprises should pay attention to ecological environment protection,Performing social responsibility,Improve the level of governance,In essence, with high -quality development is a high degree of fit。

Where,An important part of the socialist market economy,The private economy is to promote the supply -side structural reform、Important forces to promote high -quality economic development。The 20th report of the party proposed: "No shaking encouragement、Support、Guide non -public ownership economy development。"" strengthen the construction and operation system of private enterprises、Promote private enterprises to better fulfill social responsibility、It is of great significance to support private enterprises to take sustainable development。Recent,Central Committee of the Communist Party of China、The "Opinions of the Central Committee of the Communist Party of China and the State Council on Promoting the Development of the Private Economy" issued by the State Council,Explore the establishment of a private enterprise social responsibility evaluation bet365 live casino games system and incentive mechanism。This also shows that it will promote and trial ESG evaluation system in private enterprises。According to relevant data, it shows,Among the 1758 A -share listed companies that disclosed ESG related reports,Local state -owned enterprises、The disclosure ratio of central state -owned enterprises is 51.00%、75.00%,The disclosure ratio of private enterprises is only 22.97%。The disclosure ratio of private enterprises in ESG related reports、Disclosure still has room for improvement。To some extent,ESG Focus on Environment、Society、Governance and other non -financial indicators,Can help company management improve the corporate governance system,Guidance sustainable investment,Improve reputation and attractiveness,and promote innovation and efficiency improvement; and,Good ESG performance and management capabilities also help enterprises to create a good image in the capital market,Increase financial institutions' preference for enterprise investment and financing,to help private enterprises realize health、High -quality、Sustainable development。

With innovation、Coordination、Green、Open、The new development concept of shared development and the implementation of the "double carbon" strategy,Although ESG has developed rapidly in my country,And a group of outstanding companies that practice ESG,Pay attention to integrating the ESG concept into the corporate development strategy,But because my country's ESG development started late,There are also insufficient institutional system、The quality of information disclosure is not high、Small investment scale and other shortcomings and restriction bottlenecks。

First, the domestic ESG report lacks a unified standard system。Different points due to the ESG standard system,Enterprises choose different ESG standard systems,The key points of the information disclosed are different,The applicability of the indicator built there here、The comparability is greatly reduced,Unable to highlight the point,bet365 live casino games Unable to provide important information support for investors' decisions。At this stage,The disclosure system of ESG related information in my country is still unclear,The willingness and quality of the company's disclosure information are lacking,At present, ESG related data still needs to be improved and accumulated; ESG rating standards and guidelines are not uniform,and the rating method is lower transparency,Rating agencies often identify rating methods as commercial secrets,The content published to the outside world is relatively limited。

Second, the information disclosure of the domestic regulatory authorities is not enough。Current,About ESG information disclosure system lag、The supervision is not strong,The quality of the ESG report that the ESG report also needs to be improved。In view of cost considerations and observation of policies,The company intends to disclose some ESG information,Selective disclosure issues are more prominent,Information about disadvantages,The company will not disclose,But lack of reasonable regulatory mechanisms。Although the my country Securities Regulatory Commission issued a series of policies on ESG management and information disclosure,But the overall compulsory is insufficient,Urgently needs to be improved at the operation level。

Third is the lack of internal management construction of ESG。Establishment of ESG management department is a big difficulty in the management of ESG management。From the perspective of domestic companies,At this stage, many internal organizational architecture arrangements and management model design of many enterprises tend to solve the management decision -making problem in a certain aspect of the enterprise,It is difficult to cope with the complex and changeable interest appeal brought by ESG management。but,Establishing the ESG department is quite important,This is mainly reflected in: in terms of ESG strategic planning and decision -making,If you are committed to formulating the ESG strategy,Establish an ESG -related management bet365 live casino games system and standard,Implement ESG Strategy and Plan,and formulate an effective ESG supervision、Evaluation and improvement mechanism,Establish an ESG information management system and information disclosure process, etc.; In terms of communication and connection with external,If you pass the company's cognition of ESG、Target、Management System、Action and other information,Show the public and investors' performance and progress in ESG。

Promoting the development of private enterprises ESG,Must be jointly exerted at the government level。

At the government level,First, the government supervision department improves relevant laws and regulations,Improve the ESG disclosure guide,Improve the quality of ESG disclosure。Current,Chinese enterprise ESG information disclosure requirement for compulsory disclosure and voluntary disclosure,Mainly voluntary disclosure。To solve the uniform evaluation standard、Insufficient information disclosure and other problems,Need to be based on the basic national conditions,Framework files that integrate ESG information disclosure,Promote the introduction of quantitative ESG information disclosure framework guidelines,Establish a localized ESG evaluation system with extensive consensus。Improve the compulsory disclosure standard and specification requirements of ESG information,Clearly compulsory disclosed information、A voluntary disclosed information,Continuously improved the disclosure indicator,Expand the scope of mandatory disclosure,Inspired by enterprise disclosed ESG details。

The second is to actively cultivate the ESG rating agency。First,Actively promote ESG development concept,Guide investors to pay attention to ESG factors,Strengthening the admission of domestic ESG rating,Give play and improve ESG's guidance role in capital investment,Cultivate the ESG investment system。Next,Pay attention to the organic combination of international standards and Chinese characteristics,Research and formulate ESG rating evaluation of the norm requirements and industry behavior bet365 live casino games standards of third -party institutions,Cultivate and develop an authoritative domestic ESG rating agency,Improve the evaluation quality of the local ESG rating agency。Last,The regulatory authorities should improve the ESG disclosure system,Avoid the rigidity of the rating disclosure system,Improve the independence of rating agencies,For the public、Investor、Enterprises provide more transparent high -quality rating data。

Third is to further promote the supply -side reform。Chinese private enterprises generally have financing difficulties、Financing expensive、Problems with heavy tax burden,This will directly restrict enterprises to promote ESG development。So,Good institutional guarantee and policy environment is the driving force for private enterprises to promote ESG development。In terms of financial support,The government should actively formulate and introduce financial support policies for private enterprises,Promote the development of inclusive finance,To expand the financial market access,Greed up private enterprise financing channels,Give full play to private banks、Risk Investment、Equity and bonds and other financing channels function。In terms of tax cuts and fees,Relevant national departments should continue to promote the reform of the fiscal and taxation system of SMEs,To increase tax cuts。While reducing the tax burden on private enterprises,It should also continue to promote the simplified administration and decentralization of government departments、Reduce the government's administrative intervention in enterprises,Optimized non -tax income collection management,Clean up in time、Cancel、Adjustment、Standard unreasonable charging items。

At the corporate level,First, the importance of attaching importance to the concept of ESG's sustainable development,Focus on ESG development cutting -edge dynamics。ESG should be fully valued within the enterprise,Understand ESG and its related concepts,Understand the importance of ESG to enterprises,Establishment of an independent ESG management department bet365 best casino games to serve the long -term development of the company。other,Enterprises should grasp the development trend of ESG,Continue to pay attention to the latest development dynamics in the ESG field,Understand the main trends and risks facing,Timely formulating response measures。

Second, formulate ESG strategic planning and integrate it into the development of the enterprise。First,In the area that you should be responsible for、Based on the social responsibility of the country,Enterprise ESG management department needs to focus on the formulation of ESG strategy,Set ESG target and allocate tasks; second,Establish an ESG -related management bet365 live casino games system and standard,Implement ESG Strategy and Plan,and formulate an effective ESG supervision、Evaluation and improvement mechanism; finally,Integrate ESG into the company's development strategy,Permination of corporate decision -making mechanisms and daily operation management,and organically combine corporate business decisions with ESG information disclosure,Establish an ESG information management system and information disclosure process,Constantly improving the ESG governance structure,Improve the level of governance。

Third is to improve the internal ESG information disclosure system。Strengthen the disclosure and dissemination of ESG information,Dialogue and communication with the stakeholders,Improve the transparency and sense of social responsibility of the enterprise,Cultivate and improve ESG consciousness,Encourage employees and stakeholders to actively participate in ESG practice,A good atmosphere formed a full consensus and participation。other,Enterprise should formulate an ESG report regularly,And investors、Customers and stakeholders disclose their ESG performance,to increase transparency and establish trust。

Fourth is to improve the internal governance structure of the enterprise。First,According to the status and development of its own,Private enterprises should establish an ESG management system that is suitable and meets the requirements,Including ESG -related strategies、Strategy、Framework、Principles and policies,Clear responsibility bet365 live casino games and process。Second,Enterprises should strengthen corporate governance,Ensure the rationality and transparency of corporate decision -making,Establish an effective governance structure and process,Such as the independent board of directors and the audit committee,Provide institutional guarantee for enterprise ESG management。

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