秦韵

【摘  要】近年来，中国经济高速发展，伴随着国民生产总值、财政收入、企业利润和居民收入水平的上升，以“经济价值”为核心的会计核算、以“经济利益”为中心的企业发展理念与企业可持续发展背道而驰。社会责任、环境保护、公司治理发展形成的责任投资理念即ESG投资理念，得到了社会的广泛关注，使更多的机构投资者去探索和实践。但由于信息获取难，未成体系及披露规则不清晰等原因，ESG投资理念虽然被国内越来越多的投资机构所认可，但是落地到投资实践还是相对欠缺。与海外经验相比，中国目前尚未形成ESG投资市场，但是未来有更多金融机构践行ESG投资策略，ESG投资理念深入实践成为投资界的新发展趋势。

【Abstract】In recent years， China's rapid economic development has been accompanied by an increase in gross national product， fiscal revenue， corporate profits and household income levels， the accounting with "economic value" as the core and the enterprise development idea with "economic benefit" as the center run counter to the sustainable development of the enterprise. ESG investment concept， a responsible investment concept formed by the development of social responsibility， environmental protection and corporate governance， has attracted wide attention from the society， which enables more institutional investors to explore and practice. However， due to the difficulty in obtaining information， incomplete system and unclear disclosure rules， ESG investment concept has been recognized by more and more investment institutions in China， but it is still relatively deficient in investment practice. Compared with overseas experience， China has not yet formed an ESG investment market， but more financial institutions will practice ESG investment strategies in the future， and the in-depth practice of ESG investment concept has become a new development trend in the investment community.

【关键词】ESG信息;投资理念;发展

【Keywords】ESG information; investment concept; development

【中图分类号】F832.5                                【文献标志码】A                                   【文章编号】1673-1069（2020）07-0152-02

1 ESG的介绍

1.1背景

2012年6月，联合国可持续发展大会中国筹委会发布的《中华人民共和国可持续发展国家报告》提出了可持续发展总目标。2017年10月，党的十九大报告中明确指出，秉持生态文明理念，大力推进绿色经济、低碳经济，把经济的发展和环境保护统一起来，实现经济的可持续发展。

1.2 ESG主要內容

社会责任、环境保护、公司治理，发展形成责任投资理念的三大综合指标，即ESG投资理念，即环境（environmental）、 社会责任（social responsibility）和公司治理（governance），区别于传统财务指标，是现代社会责任投资的重要组成部分，并随着市场发展逐渐丰富，是衡量一家上市公司投资的可持续性和社会影响力。其本质是价值取……