摘要
二十大报告指出,我国生态文明战略任务是推进“双碳”目标,以实现可持续发展。ESG作为关注环境、社会和治理的可持续发展理念,与“双碳”目标不谋而合,逐渐成为评价企业可持续发展能力的核心理念和框架体系。矿业企业作为污染较重的行业,其ESG表现深受社会公众关注,矿业企业ESG体系的合理构建迫在眉睫。本文列出了国际前沿的ESG准则,指出了与我国现有规范的差异。通过对国内外纽蒙特(Newmont)和紫金矿业两家典型矿业企业进行双案例研究,探讨了矿业企业ESG报告体系在国内外的差异,结合案例分析了两家公司在环境、社会责任和治理中的不同表现,总结了形成差异的原因,并为我国矿业企业的ESG信息披露和体系构建提供可参考意见。
The report of the 20th National Congress pointed out that the strategic task of China’s ecological civilization is to advance the “double carbon” target in order to achieve sustainable development. ESG, as a sustainable development concept that focuses on environment, society and governance, coincides with the “double carbon” target and gradually becomes the core concept and framework to evaluate the sustainable development capability of enterprises. The ESG performance of mining enterprises, as a heavily polluted industry, has been paid close attention to by the public, so it is urgent to construct the ESG system of mining enterprises. This paper lists the ESG standards of the international frontier and points out the differences with China’s existing standards. Based on the double case study of Newmont and Zijin Mining enterprises, this paper discusses the difference of ESG reporting system between domestic and foreign mining enterprises, analyzes the different performance of the two companies in environment, social responsibility and governance, summarizes the reasons for the difference, and provides a reference for the ESG information disclosure and system construction of mining enterprises in China.
出处
《国际会计前沿》
2024年第1期65-76,共12页
Frontiers of International Accounting
