摘要
全球生态环境恶化使得社会经济发展面临着极大的挑战。如何推进社会经济可持续发展,成为全球各国乃至企业组织必须应对的首要课题。作为革新公司治理模式的重要理论,“环境、社会与公司治理”(ESG)理念一经提出,便在全球引起极大关注。ESG理念不仅可以促进公司高质量发展,而且可以提升其可持续发展能力。从理念起源入手,以优化企业治理为立足点,通过分析得出结论:ESG体系建设存在评价体系不够完善、信息披露职责不够清晰等不足之处,且监管部门也未能适时履行职责。最后提出解决办法:通过将ESG理念融入公司上层建筑,搭建以ESG理念为核心的信息披露框架体系,从而加快公司内部ESG委员会建设等方式革新企业治理模式。
The deterioration of the global ecological environment has made social and economic development face great challenges.How to promote the sustainable development of social economy has become the primary issue that all countries and even enterprises must deal with.As an important theory to innovate the corporate governance model,the concept of“environmental,social and corporate governance”(ESG)has been accepted by the global capital market once it was put forward.The ESG concept can not only maintain the high quality of the company’s development,but also enhance the company’s ability to sustainable development.This paper starts from the origin of the concept,takes the optimization of corporate governance as a starting point,and draws a conclusion through analysis:there are shortcomings in the construction of ESG system,such as imperfect evaluation system,unclear information disclosure responsibilities,and regulatory departments fail to perform their duties in a timely manner.Finally,the solution is to innovate the corporate governance model by integrating ESG Concept into the corporate superstructure,building an information disclosure framework system with ESG Concept as the core,and accelerating the construction of ESG committee within the company.
作者
骆传宇
Luo Chuanyu(Law School,Anhui University,Hefei 230601,China)
出处
《科技创业月刊》
2024年第4期38-43,共6页
Journal of Entrepreneurship in Science & Technology
基金
安徽省高校人文社会科学重大研究项目“安徽省‘一带一路’参与企业合规风险防范法律问题研究”(SK2021ZD03)。
