摘要
ESG作为一种新理念,它的提出和应用契合当前经济社会发展背景,其理念和相关政策也日益受到金融投资界关注。本文剖析了ESG投资理念的具体内涵和基本原理,总结了当前较为主流的国内外ESG的理论体系以及实践应用方法,并对ESG投资在中国资本市场的应用前景进行了展望。
The ESG investment concept is in line with the current economy and social development as newly introduced into investment industry.This concept and related policies attracted increasing attention in the fi nancial communities.This paper analyzes the fundamental ESG investment concept and its content,summarizes the current leading theory about ESG theoretical systems and practical methods at domestic and overseas market.This article draws conclusion with the perspective outlook for the ESG applications in China's capital market.
出处
《中国经济报告》
2020年第1期68-76,共9页
CHINA POLICY REVIEW
关键词
ESG
信息披露
评估体系
投资理念
ESG
Information Disclosure
Evaluation Systems
Investment Concept
