环境、社会和公司治理又称为ESG（Environmental, Social and Governance），从环境、社会和公司治理三个维度评估企业经营的可持续性与对社会价值观念的影响。数字化转型网

对于上市公司来说，发布公司财务绩效之外的环境、社会和治理（ESG）的专题报告是公司与监管方和众多利益相关方开展可持续发展议题沟通的有效渠道。

在中国，随着国家可持续发展理念深入人心和“双碳”战略持续推进，国内资本市场对ESG（环境、社会和治理）的关注程度日益升温。数字化转型网

上市公司积极强化践行ESG理念，围绕ESG的投资亦成为一大发展趋势。而在经历2020年疫情“黑天鹅”之后，全球投资者都更加关注气候环境、社会责任等议题，可持续投资ESG已成为目前金融市场主流投资趋势。数字化转型网

ESG是什么？企业为什么要进行ESG信息披露？数字化转型网

ESG体系主要包括ESG信息披露政策、ESG评估评级和ESG投资三个维度，其中ESG信息披露政策是开展ESG评级和ESG投资的基础。目前，已有多个国际组织发布了ESG信息披露原则。数字化转型网

这些ESG信息披露标准是企业进行ESG治理实践和信息披露的方法依据和行动指南，是投资与评价机构开展ESG投资和评估的逻辑依据，也是政府部门制定、执行ESG有关政策并进行监管的决策参考。数字化转型网

翻译：

Environmental, Social and corporate Governance, also known as ESG (Environmental, Social and Governance), assesses the sustainability of business operations and their impact on social values from the three dimensions of environmental, social and corporate governance.数字化转型网

For listed companies, the publication of environmental, social and governance (ESG) thematic reports beyond the company's financial performance is an effective way to communicate sustainability issues with regulators and a wide range of stakeholders.

In China, with the national concept of sustainable development gaining popularity and the continuous promotion of the "two-carbon" strategy, the domestic capital market has increasingly paid attention to ESG (environmental, social and governance).数字化转型网

Listed companies actively strengthen the practice of ESG concept, and the investment around ESG has become a major development trend. After experiencing the "black swan" of the epidemic in 2020, global investors have paid more attention to issues such as climate, environment and social responsibility, and sustainable investment ESG has become the mainstream investment trend in the current financial market.数字化转型网

ESG system mainly includes three dimensions: ESG information disclosure policy, ESG evaluation and rating, and ESG investment, among which ESG information disclosure policy is the basis for ESG rating and ESG investment. At present, a number of international organizations have issued ESG information disclosure principles.数字化转型网

These ESG information disclosure standards are the methodological basis and action guide for enterprises to conduct ESG governance practices and information disclosure, the logical basis for investment and evaluation institutions to carry out ESG investment and evaluation, and the decision-making reference for government departments to formulate and implement ESG related policies and conduct supervision.数字化转型网