ESG是什么？如何分析、评估企业ESG表现？数字化转型网

ESG是什么？

ESG是什么？如何分析、评估企业ESG表现？数字化转型网

ESG是什么？先快速介绍一下啥是ESG。ESG由三个单词的首字母组合而成，分别是环境（Environment）、社会（Social）、和公司治理(Governance)。它源自于社会责任投资，是社会责任投资中三个主要的考察因素。数字化转型网

如何分析、评估企业ESG表现？

如何分析、评估企业ESG表现？要评估公司ESG表现，不能只局限于ESG报告中的公开披露信息，还可以从新闻媒体、NGO组织和其他利益相关方获取资源，或者邀请企业填写调查问卷。

作为研究和分析人员，在具体分析和评估企业ESG表现时，究竟该如何做？数字化转型网

从企业自身出发，在企业ESG表现时可以考虑以下几个问题：

1） 企业是否设定了中长期改善的目标，是否完成预定的目标

2） 企业制定了哪些政策、采取了哪些措施来提高ESG表现

3） 与上一期ESG报告比较，企业情况是否有所改善数字化转型网

此外，可以将企业ESG披露数据与行业平均水平、行业内其他公司进行比较。最后，还可以参考第三方机构给出的评级结果。目前国际上较知名的ESG评级机构包括有MSCI、RobecoSAM（于2020年被标准普尔收购）、CDP全球环境信息研究中心、富时罗素等。而在香港，恒生指数亦和香港品质保证局合办了可持续发展评级。

本文为科普类文章，不作为选择建议或投资建议。数字化转型网

如果你想了解更多ESG相关的资讯、科普、知识、方案、报告、资料、案例等可百度搜索中国数字化转型网。数字化转型网内含各行各业数字化相关资料，包括医药、化工行业、服装行业、机械装备制造业行业、电子机电行业、汽车、汽车零部件行业、家具家电、消费品等。如果您对数字化感兴趣要记得去看看哦~

翻译：

What is ESG? How to analyze and evaluate enterprise ESG performance?数字化转型网

What is ESG?

What is ESG? Let's start with a quick introduction to what ESG is. ESG is a combination of the first letters of three words: Environment, Social, and Governance. It is derived from socially responsible investment and is the three main factors in socially responsible investment.

How to analyze and evaluate enterprise ESG performance?数字化转型网

How to analyze and evaluate enterprise ESG performance? Assessing a company's ESG performance goes beyond public disclosures in ESG reports. It can also be done by accessing resources from the news media, ngos, and other stakeholders, or by inviting companies to fill out questionnaires.

As a researcher and analyst, what should you do when analyzing and evaluating the ESG performance of your company?

Starting from the enterprise itself, the following issues can be considered in the ESG performance of the enterprise:数字化转型网

1) Whether the enterprise has set medium - and long-term improvement goals and fulfilled the predetermined goals

2) What policies and measures have been adopted to improve ESG performance

3) Whether the business situation has improved compared with the last ESG report

In addition, enterprise ESG disclosure data can be compared to the industry average and other companies in the industry. Finally, you can also refer to the rating results given by third-party institutions. At present, the most well-known ESG rating agencies in the world include MSCI, RobecoSAM (acquired by Standard & Poor's in 2020), CDP Global Environmental Information Research Center, FTSE Russell and so on. In Hong Kong, the Hang Seng Index and the Hong Kong Quality Assurance Agency jointly produce sustainability ratings.

This article is a popular science article and is not intended as selection advice or investment advice.数字化转型网

If you want to know more about ESG related information, science, knowledge, programs, reports, data, cases, etc., you can search China Digital Transformation network on Baidu. The digital transformation network contains digital-related information of various industries, including medicine, chemical industry, clothing industry, machinery and equipment manufacturing industry, electronic and mechanical industry, automobile, auto parts industry, furniture and household appliances, consumer goods, etc. If you are interested in digital, remember to check it out