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\u9999\u6e2f<\/span>2023\u5e747\u670812\u65e5<\/span> \/\u7f8e\u901a\u793e\/ — \u65b0\u52a0\u5761\u570b\u7acb\u5927\u5b78 (NUS) \u5546\u5b78\u9662\u6cbb\u7406\u8207\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u6240 (CGS) \u8207\u666e\u83ef\u6c38\u9053\u65b0\u52a0\u5761\uff08PwC\uff09\u8fd1\u65e5\u5171\u540c\u767c\u4f48\u4e86\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\uff08\u7b2c\u4e8c\u7248\uff09\u7814\u7a76\u5831\u544a\u300b\uff08Sustainability Counts II\uff09\u3002\u4f9d\u64da\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54 (GRI) \u548c\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u62ab\u9732\u5de5\u4f5c\u7d44 (TCFD) \u7684\u539f\u5247\uff0c\u8a72\u8abf\u7814\u91cd\u9ede\u5206\u6790\u4e86\u4e9e\u592a\u5730\u534014\u500b\u570b\u5bb6\u548c\u5730\u5340\u6309\u5e02\u503c\u6392\u540d\u524d50\u5bb6\u4e0a\u5e02\u4f01\u696d\u57282021\u5e74\u548c2022\u5e74\u767c\u4f48\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u5c6c\u6027\uff0c\u5176\u4e2d\u6d89\u53ca11\u500b\u884c\u696d\u5171700\u5bb6\u4e0a\u5e02\u516c\u53f8\u3002\u5fa9\u661f\u570b\u969b\u6709\u9650\u516c\u53f8\uff08\u9999\u6e2f\u806f\u4ea4\u6240\u80a1\u4efd\u4ee3\u865f\uff1a00656\uff0c\u7c21\u7a31\u300c\u5fa9\u661f\u570b\u969b\u300d \u6216\u300c\u5fa9\u661f\u300d\uff09\u662f\u5176\u4e2d\u4e00\u5bb6\u88ab\u8abf\u7814\u7684\u9999\u6e2f\u4e0a\u5e02\u516c\u53f8\u3002\u5831\u544a\u5206\u4eab\u4e86\u5fa9\u661f\u570b\u969b\u7a4d\u6975\u61c9\u5c0d ESG \u62ab\u9732\u6311\u6230\uff0c\u5728 ESG \u62ab\u9732\u3001\u63a8\u52d5\u53ef\u6301\u7e8c\u767c\u5c55\u53ca\u4f01\u696d\u8cac\u4efb\u4e0a\u7684\u7ba1\u7406\u6848\u4f8b\u3002<\/p>\n

\u96a8\u7740\u6574\u500b\u4e9e\u592a\u5730\u5340\u5c0d\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u9700\u6c42\u7684\u64f4\u5927\uff0c\u4f01\u696d\u5728\u5c07\u53ef\u6301\u7e8c\u7b56\u7565\u8f49\u63db\u70ba\u5be6\u969b\u884c\u52d5\u65b9\u9762\u4efb\u91cd\u800c\u9053\u9060\u3002\u8a72\u4efd\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\uff08\u7b2c\u4e8c\u7248\uff09\u7814\u7a76\u5831\u544a\u4e3b\u8981\u5206\u6790\u4e9e\u592a\u5730\u5340\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u73fe\u72c0\uff0c\u95e1\u91cb\u5168\u7403\u8207\u4e9e\u592a\u5730\u5340\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u8981\u6c42\u4ee5\u53ca\u5c0d\u65bc\u76ee\u524d\u9032\u7a0b\u7684\u6d1e\u898b\u3002<\/p>\n

\u95dc\u65bc\u4e9e\u592a\u5730\u5340\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u7684\u73fe\u72c0\uff0c\u8a72\u7814\u7a76\u6709\u4e09\u5927\u4e3b\u8981\u767c\u73fe\uff1a<\/p>\n

\u4e00\u3001\u7814\u7a76\u5831\u544a\u6307\u51fa\uff0c\u5982\u679c\u4f01\u696d\u80fd\u7a4d\u6975\u53c3\u8207\u4e26\u7372\u5f97\u5916\u90e8\u9451\u8b49\uff0c\u6709\u52a9\u65bc\u8207\u5229\u76ca\u76f8\u95dc\u65b9\u548c\u6295\u8cc7\u8005\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u3002\u6574\u500b\u4e9e\u592a\u5730\u5340\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5916\u90e8\u9451\u8b49\u6c34\u5e73\u4ecd\u7136\u4e0d\u8db3\uff0c\u76ee\u524d\u53ea\u670949%\u7684\u4f01\u696d\u7372\u5f97\u4e86\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u4f4e\u65bc\u570b\u969b\u5e73\u5747\u6c34\u5e73\u3002<\/p>\n

\u4e8c\u300181%\u7684\u53d7\u8a2a\u516c\u53f8\u63a1\u7528 GRI \u6846\u67b6\uff0c\u8a72\u6846\u67b6\u4ecd\u662f\u4e9e\u592a\u5730\u5340\u4f01\u696d\u4e3b\u8981\u7528\u65bc\u62ab\u9732\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u5831\u544a\u6a19\u6e96\u3002\u96a8\u7740\u570b\u969b\u8ca1\u52d9\u5831\u544a\u53ef\u6301\u7e8c\u62ab\u9732\u6e96\u5247 (ISSB) \u57282023\u5e746\u6708\u6b63\u5f0f\u751f\u6548\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u95dc\u6ce8\u91cd\u9ede\u662f\u4f01\u696d\u5c07\u5982\u4f55\u63a1\u7528\u65b0\u6e96\u5247\u6e96\u5099\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u3002\u540c\u6642\uff0c\u63a1\u7528 TCFD \u62ab\u9732\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u7684\u4f01\u696d\u589e\u52a0\u4e8621%\uff0c\u9054\u523057%\u3002\u5176\u4e2d88%\u4f01\u696d\u62ab\u9732\u6c23\u5019\u98a8\u96aa\u548c\u6a5f\u9047\uff0c89%\u62ab\u9732\u4e86\u6c23\u5019\u60c5\u666f\u5206\u6790\u3002<\/p>\n

\u4e09\u3001\u73fe\u968e\u6bb5\u4f01\u696d\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u7bc4\u7587\u4e00\u548c\u7bc4\u7587\u4e8c\u6392\u653e\u62ab\u9732\u5df2\u7d93\u65e5\u8da8\u6210\u719f\uff0c80\uff05\u7684\u4f01\u696d\u5728\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u505a\u4e86\u5c0d\u61c9\u7684\u62ab\u9732\u3002\u4f46\u662f\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u7bc4\u7587\u4e09\u6392\u653e\u7684\u62ab\u9732\uff0c\u4f01\u696d\u4ecd\u7136\u9700\u8981\u505a\u51fa\u66f4\u591a\u7684\u52aa\u529b\u4ee5\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\u3002<\/p>\n

\u7576\u4e2d\uff0c\u8a72\u7814\u7a76\u5831\u544a\u6574\u7406\u4e86\u5fa9\u661f\u570b\u969b\u5728 ESG \u65b9\u9762\u7684\u4e3b\u8981\u4eae\u9ede\uff0c\u4e26\u5c0d\u5fa9\u661f\u591a\u5e74\u4f86\u5728 ESG \u9818\u57df\u7684\u6301\u7e8c\u6df1\u8015\uff0c\u4e0d\u65b7\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u7a4d\u6975\u843d\u5be6\u4e26\u76e3\u7763\u5fa9\u661f\u7684 ESG \u7b56\u7565\u53ca\u76ee\u6a19\u6240\u5c55\u73fe\u51fa\u7684\u52aa\u529b\u8868\u793a\u8a8d\u53ef\uff0c\u4e26\u8a8d\u70ba\u5fa9\u661f\u5728 ESG \u62ab\u9732\u53ca\u63a8\u52d5\u53ef\u6301\u7e8c\u767c\u5c55\u3001\u4f01\u696d\u8cac\u4efb\u4e0a\u8655\u65bc\u884c\u696d\u9818\u5148\u6c34\u5e73\u3002<\/p>\n

\u5fa9\u661f\u4eca\u5e74\u5df2\u767c\u4f48\u9996\u4efd TCFD \u5831\u544a\uff0c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c<\/p>\n

2023\u5e74\u5fa9\u661f\u8fce\u4f86\u767c\u4f48\u300c\u78b3\u4e2d\u548c\u76ee\u6a19\u300d\u5f8c\u7684\u300c\u7b2c\u4e09\u5e74\u300d\u3002 \u5fa9\u661f\u5411\u793e\u6703\u505a\u51fa\u627f\u8afe\u2014\u300c\u529b\u722d\u65bc2028\u5e74\u5be6\u73fe\u78b3\u9054\u5cf0\u30012050\u5e74\u5be6\u73fe\u78b3\u4e2d\u548c\u300d\uff0c\u901a\u904e\u5236\u8a02\u6709\u6548\u7684\u6c23\u5019\u8b8a\u5316\u7de9\u89e3\u548c\u9069\u61c9\u7b56\u7565\uff0c\u652f\u6301\u300a\u5df4\u9ece\u5354\u8b70\u300b\u76841.5\u2103\u63a7\u6eab\u76ee\u6a19\u3002\u70ba\u9032\u4e00\u6b65\u63a8\u9032\u5fa9\u661f\u96d9\u78b3\u76ee\u6a19\uff0c\u5fa9\u661f\u6210\u7acb\u4e86\u78b3\u4e2d\u548c\u59d4\u54e1\u6703\u548c\u5de5\u4f5c\u7d44\uff0c\u7a4d\u6975\u63a8\u52d5\u78b3\u4e2d\u548c\u7ba1\u7406\u5728\u5168\u96c6\u5718\u7bc4\u570d\u5167\u7684\u9032\u4e00\u6b65\u8cab\u5fb9\u8207\u843d\u5be6\u3002\u5fa9\u661f\u57282023\u5e744\u6708\u767c\u4f48\u9996\u4efd TCFD\uff08\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\uff09\u5831\u544a\uff0c\u5411\u570b\u969b\u793e\u6703\u8868\u660e\u5fa9\u661f\u6c23\u5019\u884c\u52d5\u7684\u6c7a\u5fc3\u3002<\/p>\n

\u5831\u544a\u63d0\u53ca\uff0c\u70ba\u4e86\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\uff0c\u5fa9\u661f\u570b\u969b\u8a8d\u8b58\u5230\u8b58\u5225\u8207\u6c23\u5019\u76f8\u95dc\u7684\u98a8\u96aa\u548c\u6a5f\u9047\uff0c\u4ee5\u53ca\u8b58\u5225\u5c0d\u96c6\u5718\u696d\u52d9\u3001\u6230\u7565\u548c\u8ca1\u52d9\u898f\u5283\u7684\u6f5b\u5728\u5f71\u97ff\u81f3\u95dc\u91cd\u8981\u3002\u540c\u6642\uff0c\u5fa9\u661f\u570b\u969b\u4e5f\u63d0\u9ad8\u7bc4\u7587\u4e09\u5176\u4ed6\u9593\u63a5\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e (Scope 3) \u76e3\u6e2c\u548c\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\uff0c\u6301\u7e8c\u62ab\u9732\u548c\u8ddf\u8e64\u5206\u6790\u7bc4\u7587\u4e09\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u4fe1\u606f\u3002\u5fa9\u661f\u5c07\u9019\u4e9b\u5206\u6790\u7d0d\u5165\u4e86\u4eca\u5e74\u767c\u4f48\u7684 TCFD \u5831\u544a\uff0c\u4ee5\u671f\u6700\u7d42\u57f9\u990a\u9577\u671f\u61c9\u5c0d\u6c23\u5019\u554f\u984c\u7684\u80fd\u529b\uff0c\u63d0\u9ad8\u6c23\u5019\u97cc\u6027\uff0c\u4e26\u547c\u7c72\u6240\u6709\u90e8\u9580\u5171\u540c\u52aa\u529b\uff0c\u5f9e\u800c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c\u3002<\/p>\n

\u5fa9\u661f\u958b\u5c55\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u7acb\u5fd7\u65bc\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u00a0<\/p>\n

\u5c0d\u65bc\u4f01\u696d\u62ab\u9732\u7684 ESG \u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\uff0c\u4fe1\u606f\u548c\u6578\u64da\u7684\u6e96\u78ba\u6027\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u66f4\u76f8\u4fe1\u4e00\u81f4\u3001\u53ef\u6bd4\u548c\u7d93\u5be9\u8a08\u7684\u91cf\u5316\u7d50\u679c\u3002\u4e00\u4efd\u512a\u79c0\u7684 ESG \u5831\u544a\u61c9\u6e05\u6670\u660e\u78ba\u5730\u5c07 ESG \u6230\u7565\u4fe1\u606f\u6574\u5408\u5230\u516c\u53f8\u7684\u4f01\u696d\u6587\u5316\u3001\u653f\u7b56\u3001\u6cbb\u7406\u548c\u904b\u71df\u4e2d\u53bb\u3002\u65e8\u5728\u70ba\u66f4\u591a\u7684\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u5efa\u7acb\u5c0d\u5fa9\u661f\u53ef\u6301\u7e8c\u6027\u4fe1\u606f\u7684\u4fe1\u5fc3\u548c\u4fe1\u4efb\uff0c\u5fa9\u661f\u5df2\u5c0d2022\u5e74\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u958b\u5c55\u57fa\u65bc AA1000\u9a57\u8b49\u898f\u7ae0\u7684\u7368\u7acb\u5916\u90e8\u9451\u8b49\uff0c\u5e6b\u52a9\u5229\u76ca\u76f8\u95dc\u8005\u80fd\u5920\u66f4\u6e05\u6670\u4e86\u89e3\u96c6\u5718\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u5fa9\u661f\u57f7\u884c\u6709\u95dc\u76ee\u6a19\u53ca\u6307\u6a19\u7684\u9032\u5ea6\u3002<\/p>\n

\u5efa\u7acb\u5b8c\u5584 ESG \u7ba1\u7406\u9ad4\u7cfb\uff0cESG \u8868\u73fe\u8207\u8463\u4e8b\u6703\u7e3e\u6548\u639b\u920e<\/p>\n

\u5fa9\u661f\u4e00\u76f4\u5f37\u8abf\u4f01\u696d\u9818\u5c0e\u5c64\u9700\u91cd\u8996ESG\u6cbb\u7406\u548c\u5efa\u7acb\u554f\u8cac\u5236\u3002\u5fa9\u661f\u5728\u8463\u4e8b\u6703\u4e0b\u8a2d\u7acb\u4e86 ESG \u8463\u4e8b\u59d4\u54e1\u6703\uff0c\u5354\u52a9\u8463\u4e8b\u6703\u6307\u5c0e\u53ca\u76e3\u5bdf\u96c6\u5718\u767c\u5c55\u53ca\u843d\u5be6ESG\u5de5\u4f5c\u3002\u5728\u7ba1\u7406\u53ca\u6c7a\u7b56\u5c64\u9762\uff0c\u5fa9\u661f\u5728\u7ba1\u7406\u5c64\u8a2d\u7acb ESG \u6c7a\u7b56\u59d4\u54e1\u6703\uff0c\u5c0d ESG \u6230\u7565\u843d\u5730\u63d0\u4f9b\u6c7a\u7b56\u652f\u6301\u3002\u5728\u57f7\u884c\u5c64\u9762\uff0c\u96c6\u5718\u4ea6\u6210\u7acb\u4e86 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u78ba\u4fdd\u8a2d\u7acb\u5408\u9069\u53ca\u6709\u6548\u7684 ESG \u98a8\u96aa\u7ba1\u7406\u53ca\u5167\u90e8\u76e3\u63a7\u7cfb\u7d71\uff0c\u5168\u9762\u843d\u5be6\u672c\u516c\u53f8\u7684 ESG \u7b56\u7565\u53ca\u76f8\u95dc\u884c\u52d5\u3002<\/p>\n

\u70ba\u4fdd\u969c ESG \u5404\u9805\u5de5\u4f5c\u7684\u9806\u5229\u6301\u7e8c\u63a8\u9032\uff0c\u5fa9\u661f\u5efa\u7acb\u4e86\u81ea\u4e0a\u800c\u4e0b\u7684 ESG \u63d0\u5347\u9577\u6548\u6a5f\u5236\uff0c\u4e26\u5c07 ESG \u7ba1\u7406\u7e3e\u6548\u4f5c\u70ba\u57f7\u884c\u8463\u4e8b\u7e3e\u6548\u8a55\u4f30\u548c\u85aa\u916c\u8a55\u4f30\u904e\u7a0b\u4e2d\u7684\u8a55\u4f30\u56e0\u7d20\uff0c\u96c6\u5718\u53ca\u5176\u6210\u54e1\u4f01\u696d\u4ea6\u53ef\u5c64\u5c64\u63a8\u9032\u5730\u628a ESG \u6df1\u5ea6\u878d\u5408\u9032\u5404\u81ea\u7684\u904b\u71df\u7ba1\u7406\u4e2d\u53bb\u3002<\/p>\n

\u8a72\u7814\u7a76\u5831\u544a\u5f15\u8ff0\u5fa9\u661f\u5168\u7403\u5408\u4f19\u4eba\u3001\u5fa9\u661f\u570b\u969b\u516c\u53f8\u79d8\u66f8\u517c ESG \u7ba1\u7406\u59d4\u54e1\u6703\u8ca0\u8cac\u4eba\u53f2\u7f8e\u660e\u6240\u8aaa\uff1a\u300c\u5fa9\u661f\u5c07\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4f5c\u70ba\u512a\u5148\u4e8b\u9805\uff0c\u4e26\u57f9\u990a\u4e00\u7a2e\u6587\u5316\uff0c\u5021\u5c0e\u76f8\u4e92\u5206\u4eab\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u77e5\u8b58\u8207\u7d93\u9a57\u4e5f\u662f\u975e\u5e38\u91cd\u8981\u3002\u5fa9\u661f\u6210\u7acb\u7684 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u6703\u7d93\u5e38\u548c\u4e0b\u5c6c\u516c\u53f8\u5206\u4eab\u6700\u4f73\u5be6\u8e10\uff0c\u4ee5\u53ca\u5728\u96c6\u5718\u5167\u5404\u516c\u53f8\u5efa\u7acb\u958b\u653e\u7684\u6e9d\u901a\u6e20\u9053\u3002\u300d<\/p>\n

\u300c\u6211\u5011\u9762\u81e8\u7684\u4e3b\u8981\u6311\u6230\u4e4b\u4e00\u662f\u9700\u8981\u8003\u616e\u548c\u56de\u61c9\u4e0d\u540c\u7684\u5831\u544a\u8981\u6c42\uff0c\u56e0\u70ba\u6211\u5011\u5728\u4e2d\u570b\u3001\u7f8e\u570b\u3001\u82f1\u570b\u548c\u6b50\u6d32\u7b49\u4e0d\u540c\u570b\u5bb6\/\u5730\u5340\u5747\u6709\u696d\u52d9\u3002\u70ba\u78ba\u4fdd\u54e1\u5de5\u4e86\u89e3\u672c\u5730\u53ca\u5168\u7403\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u7684\u6700\u65b0\u9032\u5c55\uff0c\u57f9\u990a\u8207\u63d0\u5347\u54e1\u5de5 ESG \u77e5\u8b58\u548c\u6280\u80fd\u81f3\u95dc\u91cd\u8981\u3002\u6211\u5011\u5be6\u65bd\u4e86\u591a\u9805\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8209\u63aa\uff0c\u4f8b\u5982\u958b\u5c55 ESG \u6587\u5316\u5468\uff0c\u8209\u8fa6\u57f9\u8a13\u548c\u7814\u8a0e\u6703\uff0c\u4ee5\u63d0\u5347\u6211\u5011\u7684 ESG \u80fd\u529b\u3002\u6211\u5011\u9084\u8207\u6b50\u6d32\u53ca\u82f1\u570b\u8f03\u6210\u719f\u7684\u540c\u884c\u8209\u8fa6 ESG \u5168\u7403\u7db2\u7d61\u6703\u8b70\uff0c\u6b64\u985e\u4ea4\u6d41\u53ef\u4ee5\u8b93\u6211\u5011\u4e92\u76f8\u5206\u4eab\u8207\u6e9d\u901a\uff0c\u4e86\u89e3\u5168\u7403\u6700\u65b0\u7684 ESG \u5831\u544a\u8da8\u52e2\u3002<\/p>\n

\u5c0d\u6a19\u570b\u969b\u8a8d\u53ef\u6a19\u6e96\uff0c\u8207\u5229\u76ca\u76f8\u95dc\u8005\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb<\/p>\n

\u7814\u7a76\u5831\u544a\u5f15\u8ff0\u53f2\u7f8e\u660e\u6240\u8aaa\uff0c\u300c\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e0d\u50c5\u50c5\u662f\u4e00\u500b\u4efb\u52d9\u3002\u5728\u8a55\u4f30\u53ca\u6392\u5e8f\u6211\u5011\u7684\u91cd\u5927 ESG \u8b70\u984c\u6642\uff0c\u91cd\u8981\u7684\u662f\u8981\u7a4d\u6975\u5730\u8b93\u6211\u5011\u7684\u4e3b\u8981\u5229\u76ca\u76f8\u95dc\u8005\u53c3\u8207\u5176\u4e2d\uff0c\u5f9e\u800c\u4e86\u89e3\u4ed6\u5011\u5c0d ESG \u8b70\u984c\u7684\u95dc\u5207\u3001\u91cd\u5fc3\u8207\u671f\u671b\uff0c\u4ee5\u53ca\u4ed6\u5011\u5c0d\u6211\u5011\u8868\u73fe\u7684\u770b\u6cd5\u3002\u5728\u6211\u5011\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u4f5c\u51fa\u900f\u660e\u7684\u62ab\u9732\uff0c\u6709\u52a9\u65bc\u5229\u76ca\u76f8\u95dc\u8005\u4e86\u89e3\u6211\u5011\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u6211\u5011\u7684\u76ee\u6a19\u53ca\u6307\u6a19\u9032\u5ea6\u3002\u300d<\/p>\n

\u9762\u5c0d\u5229\u76ca\u76f8\u95dc\u65b9\u5c0d\u65bc\u516c\u53f8\u53ef\u6301\u7e8c\u767c\u5c55\u4fe1\u606f\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u53ef\u6bd4\u6027\u7684\u8981\u6c42\u8207\u65e5\u4ff1\u589e\uff0c\u5fa9\u661f\u9664\u4e86\u9075\u5faa\u9999\u6e2f\u806f\u5408\u4ea4\u6613\u6240\u767c\u4f48\u7684\u300a\u4e0a\u5e02\u898f\u5247\u300b\u9644\u9304\u4e8c\u5341\u4e03\u300a\u74b0\u5883\u3001\u793e\u6703\u53ca\u7ba1\u6cbb\u5831\u544a\u6307\u5f15\u300b\u7684\u8981\u6c42\u520a\u767c ESG \u5831\u544a\u5916\uff0c\u540c\u6642\u901a\u904e\u53c3\u7167 GRI\uff08Global Reporting Initiative\uff0c\u5373\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96 (GRI Standards)\u3001\u4e26\u6839\u64da\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\u5de5\u4f5c\u7d44 (TCFD) \u7684\u5efa\u8b70\uff0c\u4f5c\u51fa\u81ea\u9858\u6027\u8cea\u7684\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u98a8\u96aa\u62ab\u9732\u3002<\/p>\n

\u70ba\u4e86\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u5c0d\u6a19\u570b\u969b\u6a19\u6e96\uff0c\u5fa9\u661f\u65bc2014\u5e74\u52a0\u5165\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u7d44\u7e54 (UN Global Compact)\uff0c\u5168\u9762\u652f\u6301\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u5341\u9805\u539f\u5247\uff0c\u4e26\u6301\u7e8c\u63a8\u9032\u5176\u8207\u81ea\u8eabESG\u6230\u7565\u7684\u7dca\u5bc6\u7d50\u5408\uff0c\u7a4d\u6975\u63a8\u52d5\u6210\u54e1\u4f01\u696d\u53c3\u8207\u843d\u5be6 ESG \u6230\u7565\u3002\u5fa9\u661f\u7684 ESG \u5831\u544a\u540c\u6642\u5c0d\u6a19\u806f\u5408\u570b\u53ef\u6301\u7e8c\u767c\u5c55\u76ee\u6a19 (UN SDGs) \u7b49\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u6846\u67b6\uff0c\u5c07 SDGs \u6574\u5408\u878d\u5165\u5230\u5fa9\u661f\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u53ca\u696d\u52d9\u904b\u71df\u7684\u7ba1\u7406\u53ca\u4fe1\u606f\u62ab\u9732\u7576\u4e2d\u3002\u540c\u6642\uff0c\u5fa9\u661f\u7684 ESG \u5831\u544a\u4e5f\u7d93\u7368\u7acb\u7b2c\u4e09\u65b9\u3001\u570b\u969b\u516c\u8a8d\u7684\u8a8d\u8b49\u6a5f\u69cb SGS \u5be9\u6838\u9a57\u8b49\uff0c\u589e\u5f37\u5229\u76ca\u76f8\u95dc\u8005\u5c0d\u5831\u544a\u62ab\u9732\u7684\u4fe1\u5fc3\u3002<\/p>\n

\u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0c\u7372\u570b\u969b\u5e02\u5834\u5ee3\u6cdb\u8a8d\u53ef<\/p>\n

2022\u5e74\uff0c\u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0cMSCI ESG \u8a55\u7d1a\u70ba AA\uff0c\u662f\u5927\u4e2d\u83ef\u5730\u5340\u552f\u4e00\u4e00\u5bb6 MSCI ESG \u8a55\u7d1a\u70ba AA \u7684\u7d9c\u5408\u578b\u4f01\u696d\uff0c\u4e26\u9023\u7e8c\u5165\u9078 MSCI CHINA<\/span> ESG LEADERS 10-40\uff1b\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u7d1a\u70ba A\uff0c\u9023\u7e8c\u5169\u5e74\u5165\u9078\u6052\u751f ESG 50\u6307\u6578\u6210\u4efd\u80a1\uff0c\u9023\u7e8c\u4e09\u5e74\u5165\u9078\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u4f01\u696d\u57fa\u6e96\u6307\u6578\u6210\u4efd\u80a1\uff1b\u9996\u6b21\u5165\u9078\u5bcc\u6642\u7f85\u7d20\u793e\u6703\u8cac\u4efb\u6307\u6578 (FTSE4Good Index Series) \u6210\u4efd\u80a1\uff1b\u6a19\u666e\u5168\u7403\u4f01\u696d\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u4f30\u6210\u7e3e\u5927\u5e45\u4e0a\u5347\uff0c\u6392\u540d\u8d85\u904e91%\u7684\u5168\u7403\u540c\u696d\uff0c\u8fd1\u65e5\u5fa9\u661f\u570b\u969b\u66f4\u5165\u9078\u4e86\u6a19\u666e\u5168\u7403\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u5e74\u94512023\uff08\u4e2d\u570b\u7248\uff09\u300b\u53ca\u7372\u9812\u300c\u884c\u696d\u6700\u4f73\u9032\u6b65\u4f01\u696d\u300d\u6a19\u5fbd\u3002<\/p>\n

\u95dc\u65bc\u5fa9\u661f
\u5fa9\u661f\u5275\u7acb\u65bc1992\u5e74\uff0c\u7d93\u904e\u903e30\u5e74\u767c\u5c55\uff0c\u5df2\u6210\u70ba\u4e00\u5bb6\u5275\u65b0\u9a45\u52d5\u7684\u5168\u7403\u5bb6\u5ead\u6d88\u8cbb\u7522\u696d\u96c6\u5718\u3002\u79c9\u6301\u8b93\u5168\u7403\u5bb6\u5ead\u751f\u6d3b\u66f4\u5e78\u798f\u7684\u4f7f\u547d\uff0c\u5fa9\u661f\u81f4\u529b\u65bc\u670d\u52d9\u5168\u7403\u5341\u5104\u5bb6\u5ead\u5ba2\u6236\uff0c\u6230\u7565\u805a\u7126\u5065\u5eb7\u3001\u5feb\u6a02\u3001\u5bcc\u8db3\u7684\u5e78\u798f\u751f\u614b\u7cfb\u7d71\u30022007\u5e74\u5fa9\u661f\u570b\u969b\u5728\u9999\u6e2f\u806f\u4ea4\u6240\u4e3b\u677f\u4e0a\u5e02\uff08\u80a1\u4efd\u4ee3\u865f\uff1a00656.HK\uff09\uff0c\u622a\u81f32022\u5e7412\u670831\u65e5\uff0c\u516c\u53f8\u7e3d\u8cc7\u7522\u9054\u4eba\u6c11\u5e638,231\u5104\u5143\uff0cMSCI ESG \u8a55\u7d1a\u70ba AA\uff0c\u662f\u5927\u4e2d\u83ef\u5730\u5340\u552f\u4e00\u4e00\u5bb6 MSCI ESG \u8a55\u7d1a\u70ba AA \u7684\u7d9c\u5408\u578b\u4f01\u696d\u3002<\/p>","protected":false},"excerpt":{"rendered":"

\u9999\u6e2f2023\u5e747\u670812\u65e5 \/\u7f8e\u901a\u793e\/ — \u65b0\u52a0\u5761\u570b\u7acb\u5927\u5b78 (NUS) \u5546\u5b78\u9662\u6cbb\u7406\u8207\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u6240 (CGS) \u8207\u666e\u83ef\u6c38\u9053\u65b0\u52a0\u5761\uff08PwC\uff09\u8fd1\u65e5\u5171\u540c\u767c\u4f48\u4e86\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\uff08\u7b2c\u4e8c\u7248\uff09\u7814\u7a76\u5831\u544a\u300b\uff08Sustainability Counts II\uff09\u3002\u4f9d\u64da\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54 (GRI) \u548c\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u62ab\u9732\u5de5\u4f5c\u7d44 (TCFD) \u7684\u539f\u5247\uff0c\u8a72\u8abf\u7814\u91cd\u9ede\u5206\u6790\u4e86\u4e9e\u592a\u5730\u534014\u500b\u570b\u5bb6\u548c\u5730\u5340\u6309\u5e02\u503c\u6392\u540d\u524d50\u5bb6\u4e0a\u5e02\u4f01\u696d\u57282021\u5e74\u548c2022\u5e74\u767c\u4f48\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u5c6c\u6027\uff0c\u5176\u4e2d\u6d89\u53ca11\u500b\u884c\u696d\u5171700\u5bb6\u4e0a\u5e02\u516c\u53f8\u3002\u5fa9\u661f\u570b\u969b\u6709\u9650\u516c\u53f8\uff08\u9999\u6e2f\u806f\u4ea4\u6240\u80a1\u4efd\u4ee3\u865f\uff1a00656\uff0c\u7c21\u7a31\u300c\u5fa9\u661f\u570b\u969b\u300d \u6216\u300c\u5fa9\u661f\u300d\uff09\u662f\u5176\u4e2d\u4e00\u5bb6\u88ab\u8abf\u7814\u7684\u9999\u6e2f\u4e0a\u5e02\u516c\u53f8\u3002\u5831\u544a\u5206\u4eab\u4e86\u5fa9\u661f\u570b\u969b\u7a4d\u6975\u61c9\u5c0d ESG \u62ab\u9732\u6311\u6230\uff0c\u5728 ESG \u62ab\u9732\u3001\u63a8\u52d5\u53ef\u6301\u7e8c\u767c\u5c55\u53ca\u4f01\u696d\u8cac\u4efb\u4e0a\u7684\u7ba1\u7406\u6848\u4f8b\u3002 \u96a8\u7740\u6574\u500b\u4e9e\u592a\u5730\u5340\u5c0d\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u9700\u6c42\u7684\u64f4\u5927\uff0c\u4f01\u696d\u5728\u5c07\u53ef\u6301\u7e8c\u7b56\u7565\u8f49\u63db\u70ba\u5be6\u969b\u884c\u52d5\u65b9\u9762\u4efb\u91cd\u800c\u9053\u9060\u3002\u8a72\u4efd\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\uff08\u7b2c\u4e8c\u7248\uff09\u7814\u7a76\u5831\u544a\u4e3b\u8981\u5206\u6790\u4e9e\u592a\u5730\u5340\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u73fe\u72c0\uff0c\u95e1\u91cb\u5168\u7403\u8207\u4e9e\u592a\u5730\u5340\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u8981\u6c42\u4ee5\u53ca\u5c0d\u65bc\u76ee\u524d\u9032\u7a0b\u7684\u6d1e\u898b\u3002 \u95dc\u65bc\u4e9e\u592a\u5730\u5340\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u7684\u73fe\u72c0\uff0c\u8a72\u7814\u7a76\u6709\u4e09\u5927\u4e3b\u8981\u767c\u73fe\uff1a \u4e00\u3001\u7814\u7a76\u5831\u544a\u6307\u51fa\uff0c\u5982\u679c\u4f01\u696d\u80fd\u7a4d\u6975\u53c3\u8207\u4e26\u7372\u5f97\u5916\u90e8\u9451\u8b49\uff0c\u6709\u52a9\u65bc\u8207\u5229\u76ca\u76f8\u95dc\u65b9\u548c\u6295\u8cc7\u8005\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u3002\u6574\u500b\u4e9e\u592a\u5730\u5340\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5916\u90e8\u9451\u8b49\u6c34\u5e73\u4ecd\u7136\u4e0d\u8db3\uff0c\u76ee\u524d\u53ea\u670949%\u7684\u4f01\u696d\u7372\u5f97\u4e86\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u4f4e\u65bc\u570b\u969b\u5e73\u5747\u6c34\u5e73\u3002 \u4e8c\u300181%\u7684\u53d7\u8a2a\u516c\u53f8\u63a1\u7528 GRI \u6846\u67b6\uff0c\u8a72\u6846\u67b6\u4ecd\u662f\u4e9e\u592a\u5730\u5340\u4f01\u696d\u4e3b\u8981\u7528\u65bc\u62ab\u9732\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u5831\u544a\u6a19\u6e96\u3002\u96a8\u7740\u570b\u969b\u8ca1\u52d9\u5831\u544a\u53ef\u6301\u7e8c\u62ab\u9732\u6e96\u5247 (ISSB) \u57282023\u5e746\u6708\u6b63\u5f0f\u751f\u6548\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u95dc\u6ce8\u91cd\u9ede\u662f\u4f01\u696d\u5c07\u5982\u4f55\u63a1\u7528\u65b0\u6e96\u5247\u6e96\u5099\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u3002\u540c\u6642\uff0c\u63a1\u7528 TCFD \u62ab\u9732\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u7684\u4f01\u696d\u589e\u52a0\u4e8621%\uff0c\u9054\u523057%\u3002\u5176\u4e2d88%\u4f01\u696d\u62ab\u9732\u6c23\u5019\u98a8\u96aa\u548c\u6a5f\u9047\uff0c89%\u62ab\u9732\u4e86\u6c23\u5019\u60c5\u666f\u5206\u6790\u3002 \u4e09\u3001\u73fe\u968e\u6bb5\u4f01\u696d\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u7bc4\u7587\u4e00\u548c\u7bc4\u7587\u4e8c\u6392\u653e\u62ab\u9732\u5df2\u7d93\u65e5\u8da8\u6210\u719f\uff0c80\uff05\u7684\u4f01\u696d\u5728\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u505a\u4e86\u5c0d\u61c9\u7684\u62ab\u9732\u3002\u4f46\u662f\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u7bc4\u7587\u4e09\u6392\u653e\u7684\u62ab\u9732\uff0c\u4f01\u696d\u4ecd\u7136\u9700\u8981\u505a\u51fa\u66f4\u591a\u7684\u52aa\u529b\u4ee5\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\u3002 \u7576\u4e2d\uff0c\u8a72\u7814\u7a76\u5831\u544a\u6574\u7406\u4e86\u5fa9\u661f\u570b\u969b\u5728 ESG \u65b9\u9762\u7684\u4e3b\u8981\u4eae\u9ede\uff0c\u4e26\u5c0d\u5fa9\u661f\u591a\u5e74\u4f86\u5728 ESG \u9818\u57df\u7684\u6301\u7e8c\u6df1\u8015\uff0c\u4e0d\u65b7\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u7a4d\u6975\u843d\u5be6\u4e26\u76e3\u7763\u5fa9\u661f\u7684 ESG \u7b56\u7565\u53ca\u76ee\u6a19\u6240\u5c55\u73fe\u51fa\u7684\u52aa\u529b\u8868\u793a\u8a8d\u53ef\uff0c\u4e26\u8a8d\u70ba\u5fa9\u661f\u5728 ESG \u62ab\u9732\u53ca\u63a8\u52d5\u53ef\u6301\u7e8c\u767c\u5c55\u3001\u4f01\u696d\u8cac\u4efb\u4e0a\u8655\u65bc\u884c\u696d\u9818\u5148\u6c34\u5e73\u3002 \u5fa9\u661f\u4eca\u5e74\u5df2\u767c\u4f48\u9996\u4efd TCFD \u5831\u544a\uff0c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c 2023\u5e74\u5fa9\u661f\u8fce\u4f86\u767c\u4f48\u300c\u78b3\u4e2d\u548c\u76ee\u6a19\u300d\u5f8c\u7684\u300c\u7b2c\u4e09\u5e74\u300d\u3002 \u5fa9\u661f\u5411\u793e\u6703\u505a\u51fa\u627f\u8afe\u2014\u300c\u529b\u722d\u65bc2028\u5e74\u5be6\u73fe\u78b3\u9054\u5cf0\u30012050\u5e74\u5be6\u73fe\u78b3\u4e2d\u548c\u300d\uff0c\u901a\u904e\u5236\u8a02\u6709\u6548\u7684\u6c23\u5019\u8b8a\u5316\u7de9\u89e3\u548c\u9069\u61c9\u7b56\u7565\uff0c\u652f\u6301\u300a\u5df4\u9ece\u5354\u8b70\u300b\u76841.5\u2103\u63a7\u6eab\u76ee\u6a19\u3002\u70ba\u9032\u4e00\u6b65\u63a8\u9032\u5fa9\u661f\u96d9\u78b3\u76ee\u6a19\uff0c\u5fa9\u661f\u6210\u7acb\u4e86\u78b3\u4e2d\u548c\u59d4\u54e1\u6703\u548c\u5de5\u4f5c\u7d44\uff0c\u7a4d\u6975\u63a8\u52d5\u78b3\u4e2d\u548c\u7ba1\u7406\u5728\u5168\u96c6\u5718\u7bc4\u570d\u5167\u7684\u9032\u4e00\u6b65\u8cab\u5fb9\u8207\u843d\u5be6\u3002\u5fa9\u661f\u57282023\u5e744\u6708\u767c\u4f48\u9996\u4efd TCFD\uff08\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\uff09\u5831\u544a\uff0c\u5411\u570b\u969b\u793e\u6703\u8868\u660e\u5fa9\u661f\u6c23\u5019\u884c\u52d5\u7684\u6c7a\u5fc3\u3002 \u5831\u544a\u63d0\u53ca\uff0c\u70ba\u4e86\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\uff0c\u5fa9\u661f\u570b\u969b\u8a8d\u8b58\u5230\u8b58\u5225\u8207\u6c23\u5019\u76f8\u95dc\u7684\u98a8\u96aa\u548c\u6a5f\u9047\uff0c\u4ee5\u53ca\u8b58\u5225\u5c0d\u96c6\u5718\u696d\u52d9\u3001\u6230\u7565\u548c\u8ca1\u52d9\u898f\u5283\u7684\u6f5b\u5728\u5f71\u97ff\u81f3\u95dc\u91cd\u8981\u3002\u540c\u6642\uff0c\u5fa9\u661f\u570b\u969b\u4e5f\u63d0\u9ad8\u7bc4\u7587\u4e09\u5176\u4ed6\u9593\u63a5\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e (Scope 3) \u76e3\u6e2c\u548c\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\uff0c\u6301\u7e8c\u62ab\u9732\u548c\u8ddf\u8e64\u5206\u6790\u7bc4\u7587\u4e09\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u4fe1\u606f\u3002\u5fa9\u661f\u5c07\u9019\u4e9b\u5206\u6790\u7d0d\u5165\u4e86\u4eca\u5e74\u767c\u4f48\u7684 TCFD \u5831\u544a\uff0c\u4ee5\u671f\u6700\u7d42\u57f9\u990a\u9577\u671f\u61c9\u5c0d\u6c23\u5019\u554f\u984c\u7684\u80fd\u529b\uff0c\u63d0\u9ad8\u6c23\u5019\u97cc\u6027\uff0c\u4e26\u547c\u7c72\u6240\u6709\u90e8\u9580\u5171\u540c\u52aa\u529b\uff0c\u5f9e\u800c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c\u3002 \u5fa9\u661f\u958b\u5c55\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u7acb\u5fd7\u65bc\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u00a0 \u5c0d\u65bc\u4f01\u696d\u62ab\u9732\u7684 ESG \u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\uff0c\u4fe1\u606f\u548c\u6578\u64da\u7684\u6e96\u78ba\u6027\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u66f4\u76f8\u4fe1\u4e00\u81f4\u3001\u53ef\u6bd4\u548c\u7d93\u5be9\u8a08\u7684\u91cf\u5316\u7d50\u679c\u3002\u4e00\u4efd\u512a\u79c0\u7684 ESG \u5831\u544a\u61c9\u6e05\u6670\u660e\u78ba\u5730\u5c07 ESG \u6230\u7565\u4fe1\u606f\u6574\u5408\u5230\u516c\u53f8\u7684\u4f01\u696d\u6587\u5316\u3001\u653f\u7b56\u3001\u6cbb\u7406\u548c\u904b\u71df\u4e2d\u53bb\u3002\u65e8\u5728\u70ba\u66f4\u591a\u7684\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u5efa\u7acb\u5c0d\u5fa9\u661f\u53ef\u6301\u7e8c\u6027\u4fe1\u606f\u7684\u4fe1\u5fc3\u548c\u4fe1\u4efb\uff0c\u5fa9\u661f\u5df2\u5c0d2022\u5e74\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u958b\u5c55\u57fa\u65bc AA1000\u9a57\u8b49\u898f\u7ae0\u7684\u7368\u7acb\u5916\u90e8\u9451\u8b49\uff0c\u5e6b\u52a9\u5229\u76ca\u76f8\u95dc\u8005\u80fd\u5920\u66f4\u6e05\u6670\u4e86\u89e3\u96c6\u5718\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u5fa9\u661f\u57f7\u884c\u6709\u95dc\u76ee\u6a19\u53ca\u6307\u6a19\u7684\u9032\u5ea6\u3002 \u5efa\u7acb\u5b8c\u5584 ESG \u7ba1\u7406\u9ad4\u7cfb\uff0cESG \u8868\u73fe\u8207\u8463\u4e8b\u6703\u7e3e\u6548\u639b\u920e \u5fa9\u661f\u4e00\u76f4\u5f37\u8abf\u4f01\u696d\u9818\u5c0e\u5c64\u9700\u91cd\u8996ESG\u6cbb\u7406\u548c\u5efa\u7acb\u554f\u8cac\u5236\u3002\u5fa9\u661f\u5728\u8463\u4e8b\u6703\u4e0b\u8a2d\u7acb\u4e86 ESG \u8463\u4e8b\u59d4\u54e1\u6703\uff0c\u5354\u52a9\u8463\u4e8b\u6703\u6307\u5c0e\u53ca\u76e3\u5bdf\u96c6\u5718\u767c\u5c55\u53ca\u843d\u5be6ESG\u5de5\u4f5c\u3002\u5728\u7ba1\u7406\u53ca\u6c7a\u7b56\u5c64\u9762\uff0c\u5fa9\u661f\u5728\u7ba1\u7406\u5c64\u8a2d\u7acb ESG \u6c7a\u7b56\u59d4\u54e1\u6703\uff0c\u5c0d ESG \u6230\u7565\u843d\u5730\u63d0\u4f9b\u6c7a\u7b56\u652f\u6301\u3002\u5728\u57f7\u884c\u5c64\u9762\uff0c\u96c6\u5718\u4ea6\u6210\u7acb\u4e86 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u78ba\u4fdd\u8a2d\u7acb\u5408\u9069\u53ca\u6709\u6548\u7684 ESG \u98a8\u96aa\u7ba1\u7406\u53ca\u5167\u90e8\u76e3\u63a7\u7cfb\u7d71\uff0c\u5168\u9762\u843d\u5be6\u672c\u516c\u53f8\u7684 ESG \u7b56\u7565\u53ca\u76f8\u95dc\u884c\u52d5\u3002 \u70ba\u4fdd\u969c ESG \u5404\u9805\u5de5\u4f5c\u7684\u9806\u5229\u6301\u7e8c\u63a8\u9032\uff0c\u5fa9\u661f\u5efa\u7acb\u4e86\u81ea\u4e0a\u800c\u4e0b\u7684 ESG \u63d0\u5347\u9577\u6548\u6a5f\u5236\uff0c\u4e26\u5c07 ESG \u7ba1\u7406\u7e3e\u6548\u4f5c\u70ba\u57f7\u884c\u8463\u4e8b\u7e3e\u6548\u8a55\u4f30\u548c\u85aa\u916c\u8a55\u4f30\u904e\u7a0b\u4e2d\u7684\u8a55\u4f30\u56e0\u7d20\uff0c\u96c6\u5718\u53ca\u5176\u6210\u54e1\u4f01\u696d\u4ea6\u53ef\u5c64\u5c64\u63a8\u9032\u5730\u628a ESG \u6df1\u5ea6\u878d\u5408\u9032\u5404\u81ea\u7684\u904b\u71df\u7ba1\u7406\u4e2d\u53bb\u3002 \u8a72\u7814\u7a76\u5831\u544a\u5f15\u8ff0\u5fa9\u661f\u5168\u7403\u5408\u4f19\u4eba\u3001\u5fa9\u661f\u570b\u969b\u516c\u53f8\u79d8\u66f8\u517c ESG \u7ba1\u7406\u59d4\u54e1\u6703\u8ca0\u8cac\u4eba\u53f2\u7f8e\u660e\u6240\u8aaa\uff1a\u300c\u5fa9\u661f\u5c07\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4f5c\u70ba\u512a\u5148\u4e8b\u9805\uff0c\u4e26\u57f9\u990a\u4e00\u7a2e\u6587\u5316\uff0c\u5021\u5c0e\u76f8\u4e92\u5206\u4eab\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u77e5\u8b58\u8207\u7d93\u9a57\u4e5f\u662f\u975e\u5e38\u91cd\u8981\u3002\u5fa9\u661f\u6210\u7acb\u7684 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u6703\u7d93\u5e38\u548c\u4e0b\u5c6c\u516c\u53f8\u5206\u4eab\u6700\u4f73\u5be6\u8e10\uff0c\u4ee5\u53ca\u5728\u96c6\u5718\u5167\u5404\u516c\u53f8\u5efa\u7acb\u958b\u653e\u7684\u6e9d\u901a\u6e20\u9053\u3002\u300d \u300c\u6211\u5011\u9762\u81e8\u7684\u4e3b\u8981\u6311\u6230\u4e4b\u4e00\u662f\u9700\u8981\u8003\u616e\u548c\u56de\u61c9\u4e0d\u540c\u7684\u5831\u544a\u8981\u6c42\uff0c\u56e0\u70ba\u6211\u5011\u5728\u4e2d\u570b\u3001\u7f8e\u570b\u3001\u82f1\u570b\u548c\u6b50\u6d32\u7b49\u4e0d\u540c\u570b\u5bb6\/\u5730\u5340\u5747\u6709\u696d\u52d9\u3002\u70ba\u78ba\u4fdd\u54e1\u5de5\u4e86\u89e3\u672c\u5730\u53ca\u5168\u7403\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u7684\u6700\u65b0\u9032\u5c55\uff0c\u57f9\u990a\u8207\u63d0\u5347\u54e1\u5de5 ESG \u77e5\u8b58\u548c\u6280\u80fd\u81f3\u95dc\u91cd\u8981\u3002\u6211\u5011\u5be6\u65bd\u4e86\u591a\u9805\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8209\u63aa\uff0c\u4f8b\u5982\u958b\u5c55 ESG \u6587\u5316\u5468\uff0c\u8209\u8fa6\u57f9\u8a13\u548c\u7814\u8a0e\u6703\uff0c\u4ee5\u63d0\u5347\u6211\u5011\u7684 ESG \u80fd\u529b\u3002\u6211\u5011\u9084\u8207\u6b50\u6d32\u53ca\u82f1\u570b\u8f03\u6210\u719f\u7684\u540c\u884c\u8209\u8fa6 ESG \u5168\u7403\u7db2\u7d61\u6703\u8b70\uff0c\u6b64\u985e\u4ea4\u6d41\u53ef\u4ee5\u8b93\u6211\u5011\u4e92\u76f8\u5206\u4eab\u8207\u6e9d\u901a\uff0c\u4e86\u89e3\u5168\u7403\u6700\u65b0\u7684 ESG \u5831\u544a\u8da8\u52e2\u3002 \u5c0d\u6a19\u570b\u969b\u8a8d\u53ef\u6a19\u6e96\uff0c\u8207\u5229\u76ca\u76f8\u95dc\u8005\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb \u7814\u7a76\u5831\u544a\u5f15\u8ff0\u53f2\u7f8e\u660e\u6240\u8aaa\uff0c\u300c\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e0d\u50c5\u50c5\u662f\u4e00\u500b\u4efb\u52d9\u3002\u5728\u8a55\u4f30\u53ca\u6392\u5e8f\u6211\u5011\u7684\u91cd\u5927 ESG \u8b70\u984c\u6642\uff0c\u91cd\u8981\u7684\u662f\u8981\u7a4d\u6975\u5730\u8b93\u6211\u5011\u7684\u4e3b\u8981\u5229\u76ca\u76f8\u95dc\u8005\u53c3\u8207\u5176\u4e2d\uff0c\u5f9e\u800c\u4e86\u89e3\u4ed6\u5011\u5c0d ESG \u8b70\u984c\u7684\u95dc\u5207\u3001\u91cd\u5fc3\u8207\u671f\u671b\uff0c\u4ee5\u53ca\u4ed6\u5011\u5c0d\u6211\u5011\u8868\u73fe\u7684\u770b\u6cd5\u3002\u5728\u6211\u5011\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u4f5c\u51fa\u900f\u660e\u7684\u62ab\u9732\uff0c\u6709\u52a9\u65bc\u5229\u76ca\u76f8\u95dc\u8005\u4e86\u89e3\u6211\u5011\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u6211\u5011\u7684\u76ee\u6a19\u53ca\u6307\u6a19\u9032\u5ea6\u3002\u300d \u9762\u5c0d\u5229\u76ca\u76f8\u95dc\u65b9\u5c0d\u65bc\u516c\u53f8\u53ef\u6301\u7e8c\u767c\u5c55\u4fe1\u606f\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u53ef\u6bd4\u6027\u7684\u8981\u6c42\u8207\u65e5\u4ff1\u589e\uff0c\u5fa9\u661f\u9664\u4e86\u9075\u5faa\u9999\u6e2f\u806f\u5408\u4ea4\u6613\u6240\u767c\u4f48\u7684\u300a\u4e0a\u5e02\u898f\u5247\u300b\u9644\u9304\u4e8c\u5341\u4e03\u300a\u74b0\u5883\u3001\u793e\u6703\u53ca\u7ba1\u6cbb\u5831\u544a\u6307\u5f15\u300b\u7684\u8981\u6c42\u520a\u767c ESG \u5831\u544a\u5916\uff0c\u540c\u6642\u901a\u904e\u53c3\u7167 GRI\uff08Global Reporting Initiative\uff0c\u5373\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96 (GRI Standards)\u3001\u4e26\u6839\u64da\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\u5de5\u4f5c\u7d44 (TCFD) \u7684\u5efa\u8b70\uff0c\u4f5c\u51fa\u81ea\u9858\u6027\u8cea\u7684\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u98a8\u96aa\u62ab\u9732\u3002 \u70ba\u4e86\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u5c0d\u6a19\u570b\u969b\u6a19\u6e96\uff0c\u5fa9\u661f\u65bc2014\u5e74\u52a0\u5165\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u7d44\u7e54 (UN Global Compact)\uff0c\u5168\u9762\u652f\u6301\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u5341\u9805\u539f\u5247\uff0c\u4e26\u6301\u7e8c\u63a8\u9032\u5176\u8207\u81ea\u8eabESG\u6230\u7565\u7684\u7dca\u5bc6\u7d50\u5408\uff0c\u7a4d\u6975\u63a8\u52d5\u6210\u54e1\u4f01\u696d\u53c3\u8207\u843d\u5be6 ESG \u6230\u7565\u3002\u5fa9\u661f\u7684 ESG \u5831\u544a\u540c\u6642\u5c0d\u6a19\u806f\u5408\u570b\u53ef\u6301\u7e8c\u767c\u5c55\u76ee\u6a19 (UN SDGs) \u7b49\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u6846\u67b6\uff0c\u5c07 SDGs \u6574\u5408\u878d\u5165\u5230\u5fa9\u661f\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u53ca\u696d\u52d9\u904b\u71df\u7684\u7ba1\u7406\u53ca\u4fe1\u606f\u62ab\u9732\u7576\u4e2d\u3002\u540c\u6642\uff0c\u5fa9\u661f\u7684 ESG \u5831\u544a\u4e5f\u7d93\u7368\u7acb\u7b2c\u4e09\u65b9\u3001\u570b\u969b\u516c\u8a8d\u7684\u8a8d\u8b49\u6a5f\u69cb SGS \u5be9\u6838\u9a57\u8b49\uff0c\u589e\u5f37\u5229\u76ca\u76f8\u95dc\u8005\u5c0d\u5831\u544a\u62ab\u9732\u7684\u4fe1\u5fc3\u3002 \u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0c\u7372\u570b\u969b\u5e02\u5834\u5ee3\u6cdb\u8a8d\u53ef 2022\u5e74\uff0c\u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0cMSCI ESG \u8a55\u7d1a\u70ba AA\uff0c\u662f\u5927\u4e2d\u83ef\u5730\u5340\u552f\u4e00\u4e00\u5bb6 MSCI ESG \u8a55\u7d1a\u70ba AA \u7684\u7d9c\u5408\u578b\u4f01\u696d\uff0c\u4e26\u9023\u7e8c\u5165\u9078 MSCI CHINA ESG LEADERS 10-40\uff1b\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u7d1a\u70ba A\uff0c\u9023\u7e8c\u5169\u5e74\u5165\u9078\u6052\u751f ESG 50\u6307\u6578\u6210\u4efd\u80a1\uff0c\u9023\u7e8c\u4e09\u5e74\u5165\u9078\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u4f01\u696d\u57fa\u6e96\u6307\u6578\u6210\u4efd\u80a1\uff1b\u9996\u6b21\u5165\u9078\u5bcc\u6642\u7f85\u7d20\u793e\u6703\u8cac\u4efb\u6307\u6578 (FTSE4Good Index Series) \u6210\u4efd\u80a1\uff1b\u6a19\u666e\u5168\u7403\u4f01\u696d\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u4f30\u6210\u7e3e\u5927\u5e45\u4e0a\u5347\uff0c\u6392\u540d\u8d85\u904e91%\u7684\u5168\u7403\u540c\u696d\uff0c\u8fd1\u65e5\u5fa9\u661f\u570b\u969b\u66f4\u5165\u9078\u4e86\u6a19\u666e\u5168\u7403\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u5e74\u94512023\uff08\u4e2d\u570b\u7248\uff09\u300b\u53ca\u7372\u9812\u300c\u884c\u696d\u6700\u4f73\u9032\u6b65\u4f01\u696d\u300d\u6a19\u5fbd\u3002 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content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NUS\u8207PwC\u5171\u540c\u767c\u4f48\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\u7814\u7a76\u5831\u544a\u300b \u5fa9\u661f\u570b\u969bESG\u62ab\u9732\u9818\u5148\u6c34\u5e73\u7372\u80af\u5b9a - \u9999\u6e2f\u7279\u8a31\u7d93\u71df\" \/>\n<meta property=\"og:description\" content=\"\u9999\u6e2f2023\u5e747\u670812\u65e5 \/\u7f8e\u901a\u793e\/ — \u65b0\u52a0\u5761\u570b\u7acb\u5927\u5b78 (NUS) \u5546\u5b78\u9662\u6cbb\u7406\u8207\u6c38\u7e8c\u767c\u5c55\u7814\u7a76\u6240 (CGS) \u8207\u666e\u83ef\u6c38\u9053\u65b0\u52a0\u5761\uff08PwC\uff09\u8fd1\u65e5\u5171\u540c\u767c\u4f48\u4e86\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u91cd\u8981\u6027\uff08\u7b2c\u4e8c\u7248\uff09\u7814\u7a76\u5831\u544a\u300b\uff08Sustainability Counts II\uff09\u3002\u4f9d\u64da\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54 (GRI) 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\u5fa9\u661f\u5411\u793e\u6703\u505a\u51fa\u627f\u8afe\u2014\u300c\u529b\u722d\u65bc2028\u5e74\u5be6\u73fe\u78b3\u9054\u5cf0\u30012050\u5e74\u5be6\u73fe\u78b3\u4e2d\u548c\u300d\uff0c\u901a\u904e\u5236\u8a02\u6709\u6548\u7684\u6c23\u5019\u8b8a\u5316\u7de9\u89e3\u548c\u9069\u61c9\u7b56\u7565\uff0c\u652f\u6301\u300a\u5df4\u9ece\u5354\u8b70\u300b\u76841.5\u2103\u63a7\u6eab\u76ee\u6a19\u3002\u70ba\u9032\u4e00\u6b65\u63a8\u9032\u5fa9\u661f\u96d9\u78b3\u76ee\u6a19\uff0c\u5fa9\u661f\u6210\u7acb\u4e86\u78b3\u4e2d\u548c\u59d4\u54e1\u6703\u548c\u5de5\u4f5c\u7d44\uff0c\u7a4d\u6975\u63a8\u52d5\u78b3\u4e2d\u548c\u7ba1\u7406\u5728\u5168\u96c6\u5718\u7bc4\u570d\u5167\u7684\u9032\u4e00\u6b65\u8cab\u5fb9\u8207\u843d\u5be6\u3002\u5fa9\u661f\u57282023\u5e744\u6708\u767c\u4f48\u9996\u4efd TCFD\uff08\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\uff09\u5831\u544a\uff0c\u5411\u570b\u969b\u793e\u6703\u8868\u660e\u5fa9\u661f\u6c23\u5019\u884c\u52d5\u7684\u6c7a\u5fc3\u3002 \u5831\u544a\u63d0\u53ca\uff0c\u70ba\u4e86\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\uff0c\u5fa9\u661f\u570b\u969b\u8a8d\u8b58\u5230\u8b58\u5225\u8207\u6c23\u5019\u76f8\u95dc\u7684\u98a8\u96aa\u548c\u6a5f\u9047\uff0c\u4ee5\u53ca\u8b58\u5225\u5c0d\u96c6\u5718\u696d\u52d9\u3001\u6230\u7565\u548c\u8ca1\u52d9\u898f\u5283\u7684\u6f5b\u5728\u5f71\u97ff\u81f3\u95dc\u91cd\u8981\u3002\u540c\u6642\uff0c\u5fa9\u661f\u570b\u969b\u4e5f\u63d0\u9ad8\u7bc4\u7587\u4e09\u5176\u4ed6\u9593\u63a5\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e (Scope 3) \u76e3\u6e2c\u548c\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\uff0c\u6301\u7e8c\u62ab\u9732\u548c\u8ddf\u8e64\u5206\u6790\u7bc4\u7587\u4e09\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u4fe1\u606f\u3002\u5fa9\u661f\u5c07\u9019\u4e9b\u5206\u6790\u7d0d\u5165\u4e86\u4eca\u5e74\u767c\u4f48\u7684 TCFD \u5831\u544a\uff0c\u4ee5\u671f\u6700\u7d42\u57f9\u990a\u9577\u671f\u61c9\u5c0d\u6c23\u5019\u554f\u984c\u7684\u80fd\u529b\uff0c\u63d0\u9ad8\u6c23\u5019\u97cc\u6027\uff0c\u4e26\u547c\u7c72\u6240\u6709\u90e8\u9580\u5171\u540c\u52aa\u529b\uff0c\u5f9e\u800c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c\u3002 \u5fa9\u661f\u958b\u5c55\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u7acb\u5fd7\u65bc\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u00a0 \u5c0d\u65bc\u4f01\u696d\u62ab\u9732\u7684 ESG \u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\uff0c\u4fe1\u606f\u548c\u6578\u64da\u7684\u6e96\u78ba\u6027\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u66f4\u76f8\u4fe1\u4e00\u81f4\u3001\u53ef\u6bd4\u548c\u7d93\u5be9\u8a08\u7684\u91cf\u5316\u7d50\u679c\u3002\u4e00\u4efd\u512a\u79c0\u7684 ESG \u5831\u544a\u61c9\u6e05\u6670\u660e\u78ba\u5730\u5c07 ESG \u6230\u7565\u4fe1\u606f\u6574\u5408\u5230\u516c\u53f8\u7684\u4f01\u696d\u6587\u5316\u3001\u653f\u7b56\u3001\u6cbb\u7406\u548c\u904b\u71df\u4e2d\u53bb\u3002\u65e8\u5728\u70ba\u66f4\u591a\u7684\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u5efa\u7acb\u5c0d\u5fa9\u661f\u53ef\u6301\u7e8c\u6027\u4fe1\u606f\u7684\u4fe1\u5fc3\u548c\u4fe1\u4efb\uff0c\u5fa9\u661f\u5df2\u5c0d2022\u5e74\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u958b\u5c55\u57fa\u65bc AA1000\u9a57\u8b49\u898f\u7ae0\u7684\u7368\u7acb\u5916\u90e8\u9451\u8b49\uff0c\u5e6b\u52a9\u5229\u76ca\u76f8\u95dc\u8005\u80fd\u5920\u66f4\u6e05\u6670\u4e86\u89e3\u96c6\u5718\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u5fa9\u661f\u57f7\u884c\u6709\u95dc\u76ee\u6a19\u53ca\u6307\u6a19\u7684\u9032\u5ea6\u3002 \u5efa\u7acb\u5b8c\u5584 ESG \u7ba1\u7406\u9ad4\u7cfb\uff0cESG \u8868\u73fe\u8207\u8463\u4e8b\u6703\u7e3e\u6548\u639b\u920e \u5fa9\u661f\u4e00\u76f4\u5f37\u8abf\u4f01\u696d\u9818\u5c0e\u5c64\u9700\u91cd\u8996ESG\u6cbb\u7406\u548c\u5efa\u7acb\u554f\u8cac\u5236\u3002\u5fa9\u661f\u5728\u8463\u4e8b\u6703\u4e0b\u8a2d\u7acb\u4e86 ESG \u8463\u4e8b\u59d4\u54e1\u6703\uff0c\u5354\u52a9\u8463\u4e8b\u6703\u6307\u5c0e\u53ca\u76e3\u5bdf\u96c6\u5718\u767c\u5c55\u53ca\u843d\u5be6ESG\u5de5\u4f5c\u3002\u5728\u7ba1\u7406\u53ca\u6c7a\u7b56\u5c64\u9762\uff0c\u5fa9\u661f\u5728\u7ba1\u7406\u5c64\u8a2d\u7acb ESG \u6c7a\u7b56\u59d4\u54e1\u6703\uff0c\u5c0d ESG \u6230\u7565\u843d\u5730\u63d0\u4f9b\u6c7a\u7b56\u652f\u6301\u3002\u5728\u57f7\u884c\u5c64\u9762\uff0c\u96c6\u5718\u4ea6\u6210\u7acb\u4e86 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u78ba\u4fdd\u8a2d\u7acb\u5408\u9069\u53ca\u6709\u6548\u7684 ESG \u98a8\u96aa\u7ba1\u7406\u53ca\u5167\u90e8\u76e3\u63a7\u7cfb\u7d71\uff0c\u5168\u9762\u843d\u5be6\u672c\u516c\u53f8\u7684 ESG \u7b56\u7565\u53ca\u76f8\u95dc\u884c\u52d5\u3002 \u70ba\u4fdd\u969c ESG \u5404\u9805\u5de5\u4f5c\u7684\u9806\u5229\u6301\u7e8c\u63a8\u9032\uff0c\u5fa9\u661f\u5efa\u7acb\u4e86\u81ea\u4e0a\u800c\u4e0b\u7684 ESG \u63d0\u5347\u9577\u6548\u6a5f\u5236\uff0c\u4e26\u5c07 ESG \u7ba1\u7406\u7e3e\u6548\u4f5c\u70ba\u57f7\u884c\u8463\u4e8b\u7e3e\u6548\u8a55\u4f30\u548c\u85aa\u916c\u8a55\u4f30\u904e\u7a0b\u4e2d\u7684\u8a55\u4f30\u56e0\u7d20\uff0c\u96c6\u5718\u53ca\u5176\u6210\u54e1\u4f01\u696d\u4ea6\u53ef\u5c64\u5c64\u63a8\u9032\u5730\u628a ESG \u6df1\u5ea6\u878d\u5408\u9032\u5404\u81ea\u7684\u904b\u71df\u7ba1\u7406\u4e2d\u53bb\u3002 \u8a72\u7814\u7a76\u5831\u544a\u5f15\u8ff0\u5fa9\u661f\u5168\u7403\u5408\u4f19\u4eba\u3001\u5fa9\u661f\u570b\u969b\u516c\u53f8\u79d8\u66f8\u517c ESG \u7ba1\u7406\u59d4\u54e1\u6703\u8ca0\u8cac\u4eba\u53f2\u7f8e\u660e\u6240\u8aaa\uff1a\u300c\u5fa9\u661f\u5c07\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4f5c\u70ba\u512a\u5148\u4e8b\u9805\uff0c\u4e26\u57f9\u990a\u4e00\u7a2e\u6587\u5316\uff0c\u5021\u5c0e\u76f8\u4e92\u5206\u4eab\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u77e5\u8b58\u8207\u7d93\u9a57\u4e5f\u662f\u975e\u5e38\u91cd\u8981\u3002\u5fa9\u661f\u6210\u7acb\u7684 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u6703\u7d93\u5e38\u548c\u4e0b\u5c6c\u516c\u53f8\u5206\u4eab\u6700\u4f73\u5be6\u8e10\uff0c\u4ee5\u53ca\u5728\u96c6\u5718\u5167\u5404\u516c\u53f8\u5efa\u7acb\u958b\u653e\u7684\u6e9d\u901a\u6e20\u9053\u3002\u300d \u300c\u6211\u5011\u9762\u81e8\u7684\u4e3b\u8981\u6311\u6230\u4e4b\u4e00\u662f\u9700\u8981\u8003\u616e\u548c\u56de\u61c9\u4e0d\u540c\u7684\u5831\u544a\u8981\u6c42\uff0c\u56e0\u70ba\u6211\u5011\u5728\u4e2d\u570b\u3001\u7f8e\u570b\u3001\u82f1\u570b\u548c\u6b50\u6d32\u7b49\u4e0d\u540c\u570b\u5bb6\/\u5730\u5340\u5747\u6709\u696d\u52d9\u3002\u70ba\u78ba\u4fdd\u54e1\u5de5\u4e86\u89e3\u672c\u5730\u53ca\u5168\u7403\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u7684\u6700\u65b0\u9032\u5c55\uff0c\u57f9\u990a\u8207\u63d0\u5347\u54e1\u5de5 ESG \u77e5\u8b58\u548c\u6280\u80fd\u81f3\u95dc\u91cd\u8981\u3002\u6211\u5011\u5be6\u65bd\u4e86\u591a\u9805\u8207\u53ef\u6301\u7e8c\u767c\u5c55\u76f8\u95dc\u7684\u8209\u63aa\uff0c\u4f8b\u5982\u958b\u5c55 ESG \u6587\u5316\u5468\uff0c\u8209\u8fa6\u57f9\u8a13\u548c\u7814\u8a0e\u6703\uff0c\u4ee5\u63d0\u5347\u6211\u5011\u7684 ESG \u80fd\u529b\u3002\u6211\u5011\u9084\u8207\u6b50\u6d32\u53ca\u82f1\u570b\u8f03\u6210\u719f\u7684\u540c\u884c\u8209\u8fa6 ESG \u5168\u7403\u7db2\u7d61\u6703\u8b70\uff0c\u6b64\u985e\u4ea4\u6d41\u53ef\u4ee5\u8b93\u6211\u5011\u4e92\u76f8\u5206\u4eab\u8207\u6e9d\u901a\uff0c\u4e86\u89e3\u5168\u7403\u6700\u65b0\u7684 ESG \u5831\u544a\u8da8\u52e2\u3002 \u5c0d\u6a19\u570b\u969b\u8a8d\u53ef\u6a19\u6e96\uff0c\u8207\u5229\u76ca\u76f8\u95dc\u8005\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb \u7814\u7a76\u5831\u544a\u5f15\u8ff0\u53f2\u7f8e\u660e\u6240\u8aaa\uff0c\u300c\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e0d\u50c5\u50c5\u662f\u4e00\u500b\u4efb\u52d9\u3002\u5728\u8a55\u4f30\u53ca\u6392\u5e8f\u6211\u5011\u7684\u91cd\u5927 ESG \u8b70\u984c\u6642\uff0c\u91cd\u8981\u7684\u662f\u8981\u7a4d\u6975\u5730\u8b93\u6211\u5011\u7684\u4e3b\u8981\u5229\u76ca\u76f8\u95dc\u8005\u53c3\u8207\u5176\u4e2d\uff0c\u5f9e\u800c\u4e86\u89e3\u4ed6\u5011\u5c0d ESG \u8b70\u984c\u7684\u95dc\u5207\u3001\u91cd\u5fc3\u8207\u671f\u671b\uff0c\u4ee5\u53ca\u4ed6\u5011\u5c0d\u6211\u5011\u8868\u73fe\u7684\u770b\u6cd5\u3002\u5728\u6211\u5011\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u4f5c\u51fa\u900f\u660e\u7684\u62ab\u9732\uff0c\u6709\u52a9\u65bc\u5229\u76ca\u76f8\u95dc\u8005\u4e86\u89e3\u6211\u5011\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u6211\u5011\u7684\u76ee\u6a19\u53ca\u6307\u6a19\u9032\u5ea6\u3002\u300d \u9762\u5c0d\u5229\u76ca\u76f8\u95dc\u65b9\u5c0d\u65bc\u516c\u53f8\u53ef\u6301\u7e8c\u767c\u5c55\u4fe1\u606f\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u53ef\u6bd4\u6027\u7684\u8981\u6c42\u8207\u65e5\u4ff1\u589e\uff0c\u5fa9\u661f\u9664\u4e86\u9075\u5faa\u9999\u6e2f\u806f\u5408\u4ea4\u6613\u6240\u767c\u4f48\u7684\u300a\u4e0a\u5e02\u898f\u5247\u300b\u9644\u9304\u4e8c\u5341\u4e03\u300a\u74b0\u5883\u3001\u793e\u6703\u53ca\u7ba1\u6cbb\u5831\u544a\u6307\u5f15\u300b\u7684\u8981\u6c42\u520a\u767c ESG \u5831\u544a\u5916\uff0c\u540c\u6642\u901a\u904e\u53c3\u7167 GRI\uff08Global Reporting Initiative\uff0c\u5373\u5168\u7403\u5831\u544a\u5021\u8b70\u7d44\u7e54\uff09\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u6a19\u6e96 (GRI Standards)\u3001\u4e26\u6839\u64da\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\u5de5\u4f5c\u7d44 (TCFD) \u7684\u5efa\u8b70\uff0c\u4f5c\u51fa\u81ea\u9858\u6027\u8cea\u7684\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u98a8\u96aa\u62ab\u9732\u3002 \u70ba\u4e86\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u5c0d\u6a19\u570b\u969b\u6a19\u6e96\uff0c\u5fa9\u661f\u65bc2014\u5e74\u52a0\u5165\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u7d44\u7e54 (UN Global Compact)\uff0c\u5168\u9762\u652f\u6301\u806f\u5408\u570b\u5168\u7403\u5951\u7d04\u5341\u9805\u539f\u5247\uff0c\u4e26\u6301\u7e8c\u63a8\u9032\u5176\u8207\u81ea\u8eabESG\u6230\u7565\u7684\u7dca\u5bc6\u7d50\u5408\uff0c\u7a4d\u6975\u63a8\u52d5\u6210\u54e1\u4f01\u696d\u53c3\u8207\u843d\u5be6 ESG \u6230\u7565\u3002\u5fa9\u661f\u7684 ESG \u5831\u544a\u540c\u6642\u5c0d\u6a19\u806f\u5408\u570b\u53ef\u6301\u7e8c\u767c\u5c55\u76ee\u6a19 (UN SDGs) \u7b49\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u6846\u67b6\uff0c\u5c07 SDGs \u6574\u5408\u878d\u5165\u5230\u5fa9\u661f\u7684\u53ef\u6301\u7e8c\u767c\u5c55\u53ca\u696d\u52d9\u904b\u71df\u7684\u7ba1\u7406\u53ca\u4fe1\u606f\u62ab\u9732\u7576\u4e2d\u3002\u540c\u6642\uff0c\u5fa9\u661f\u7684 ESG \u5831\u544a\u4e5f\u7d93\u7368\u7acb\u7b2c\u4e09\u65b9\u3001\u570b\u969b\u516c\u8a8d\u7684\u8a8d\u8b49\u6a5f\u69cb SGS \u5be9\u6838\u9a57\u8b49\uff0c\u589e\u5f37\u5229\u76ca\u76f8\u95dc\u8005\u5c0d\u5831\u544a\u62ab\u9732\u7684\u4fe1\u5fc3\u3002 \u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0c\u7372\u570b\u969b\u5e02\u5834\u5ee3\u6cdb\u8a8d\u53ef 2022\u5e74\uff0c\u5fa9\u661f ESG \u8a55\u7d1a\u8868\u73fe\u512a\u7570\uff0cMSCI ESG \u8a55\u7d1a\u70ba AA\uff0c\u662f\u5927\u4e2d\u83ef\u5730\u5340\u552f\u4e00\u4e00\u5bb6 MSCI ESG \u8a55\u7d1a\u70ba AA \u7684\u7d9c\u5408\u578b\u4f01\u696d\uff0c\u4e26\u9023\u7e8c\u5165\u9078 MSCI CHINA ESG LEADERS 10-40\uff1b\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u7d1a\u70ba A\uff0c\u9023\u7e8c\u5169\u5e74\u5165\u9078\u6052\u751f ESG 50\u6307\u6578\u6210\u4efd\u80a1\uff0c\u9023\u7e8c\u4e09\u5e74\u5165\u9078\u6052\u751f\u53ef\u6301\u7e8c\u767c\u5c55\u4f01\u696d\u57fa\u6e96\u6307\u6578\u6210\u4efd\u80a1\uff1b\u9996\u6b21\u5165\u9078\u5bcc\u6642\u7f85\u7d20\u793e\u6703\u8cac\u4efb\u6307\u6578 (FTSE4Good Index Series) \u6210\u4efd\u80a1\uff1b\u6a19\u666e\u5168\u7403\u4f01\u696d\u53ef\u6301\u7e8c\u767c\u5c55\u8a55\u4f30\u6210\u7e3e\u5927\u5e45\u4e0a\u5347\uff0c\u6392\u540d\u8d85\u904e91%\u7684\u5168\u7403\u540c\u696d\uff0c\u8fd1\u65e5\u5fa9\u661f\u570b\u969b\u66f4\u5165\u9078\u4e86\u6a19\u666e\u5168\u7403\u300a\u53ef\u6301\u7e8c\u767c\u5c55\u5e74\u94512023\uff08\u4e2d\u570b\u7248\uff09\u300b\u53ca\u7372\u9812\u300c\u884c\u696d\u6700\u4f73\u9032\u6b65\u4f01\u696d\u300d\u6a19\u5fbd\u3002 \u95dc\u65bc\u5fa9\u661f\u5fa9\u661f\u5275\u7acb\u65bc1992\u5e74\uff0c\u7d93\u904e\u903e30\u5e74\u767c\u5c55\uff0c\u5df2\u6210\u70ba\u4e00\u5bb6\u5275\u65b0\u9a45\u52d5\u7684\u5168\u7403\u5bb6\u5ead\u6d88\u8cbb\u7522\u696d\u96c6\u5718\u3002\u79c9\u6301\u8b93\u5168\u7403\u5bb6\u5ead\u751f\u6d3b\u66f4\u5e78\u798f\u7684\u4f7f\u547d\uff0c\u5fa9\u661f\u81f4\u529b\u65bc\u670d\u52d9\u5168\u7403\u5341\u5104\u5bb6\u5ead\u5ba2\u6236\uff0c\u6230\u7565\u805a\u7126\u5065\u5eb7\u3001\u5feb\u6a02\u3001\u5bcc\u8db3\u7684\u5e78\u798f\u751f\u614b\u7cfb\u7d71\u30022007\u5e74\u5fa9\u661f\u570b\u969b\u5728\u9999\u6e2f\u806f\u4ea4\u6240\u4e3b\u677f\u4e0a\u5e02\uff08\u80a1\u4efd\u4ee3\u865f\uff1a00656.HK\uff09\uff0c\u622a\u81f32022\u5e7412\u670831\u65e5\uff0c\u516c\u53f8\u7e3d\u8cc7\u7522\u9054\u4eba\u6c11\u5e638,231\u5104\u5143\uff0cMSCI ESG \u8a55\u7d1a\u70ba AA\uff0c\u662f\u5927\u4e2d\u83ef\u5730\u5340\u552f\u4e00\u4e00\u5bb6 MSCI ESG \u8a55\u7d1a\u70ba AA \u7684\u7d9c\u5408\u578b\u4f01\u696d\u3002\" 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\u57282023\u5e746\u6708\u6b63\u5f0f\u751f\u6548\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u95dc\u6ce8\u91cd\u9ede\u662f\u4f01\u696d\u5c07\u5982\u4f55\u63a1\u7528\u65b0\u6e96\u5247\u6e96\u5099\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u3002\u540c\u6642\uff0c\u63a1\u7528 TCFD \u62ab\u9732\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u7684\u4f01\u696d\u589e\u52a0\u4e8621%\uff0c\u9054\u523057%\u3002\u5176\u4e2d88%\u4f01\u696d\u62ab\u9732\u6c23\u5019\u98a8\u96aa\u548c\u6a5f\u9047\uff0c89%\u62ab\u9732\u4e86\u6c23\u5019\u60c5\u666f\u5206\u6790\u3002 \u4e09\u3001\u73fe\u968e\u6bb5\u4f01\u696d\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u7bc4\u7587\u4e00\u548c\u7bc4\u7587\u4e8c\u6392\u653e\u62ab\u9732\u5df2\u7d93\u65e5\u8da8\u6210\u719f\uff0c80\uff05\u7684\u4f01\u696d\u5728\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u4e2d\u505a\u4e86\u5c0d\u61c9\u7684\u62ab\u9732\u3002\u4f46\u662f\u5c0d\u65bc\u6eab\u5ba4\u6c23\u9ad4\u7bc4\u7587\u4e09\u6392\u653e\u7684\u62ab\u9732\uff0c\u4f01\u696d\u4ecd\u7136\u9700\u8981\u505a\u51fa\u66f4\u591a\u7684\u52aa\u529b\u4ee5\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\u3002 \u7576\u4e2d\uff0c\u8a72\u7814\u7a76\u5831\u544a\u6574\u7406\u4e86\u5fa9\u661f\u570b\u969b\u5728 ESG \u65b9\u9762\u7684\u4e3b\u8981\u4eae\u9ede\uff0c\u4e26\u5c0d\u5fa9\u661f\u591a\u5e74\u4f86\u5728 ESG \u9818\u57df\u7684\u6301\u7e8c\u6df1\u8015\uff0c\u4e0d\u65b7\u52a0\u5f37\u53ef\u6301\u7e8c\u767c\u5c55\u7ba1\u7406\uff0c\u7a4d\u6975\u843d\u5be6\u4e26\u76e3\u7763\u5fa9\u661f\u7684 ESG \u7b56\u7565\u53ca\u76ee\u6a19\u6240\u5c55\u73fe\u51fa\u7684\u52aa\u529b\u8868\u793a\u8a8d\u53ef\uff0c\u4e26\u8a8d\u70ba\u5fa9\u661f\u5728 ESG \u62ab\u9732\u53ca\u63a8\u52d5\u53ef\u6301\u7e8c\u767c\u5c55\u3001\u4f01\u696d\u8cac\u4efb\u4e0a\u8655\u65bc\u884c\u696d\u9818\u5148\u6c34\u5e73\u3002 \u5fa9\u661f\u4eca\u5e74\u5df2\u767c\u4f48\u9996\u4efd TCFD \u5831\u544a\uff0c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c 2023\u5e74\u5fa9\u661f\u8fce\u4f86\u767c\u4f48\u300c\u78b3\u4e2d\u548c\u76ee\u6a19\u300d\u5f8c\u7684\u300c\u7b2c\u4e09\u5e74\u300d\u3002 \u5fa9\u661f\u5411\u793e\u6703\u505a\u51fa\u627f\u8afe\u2014\u300c\u529b\u722d\u65bc2028\u5e74\u5be6\u73fe\u78b3\u9054\u5cf0\u30012050\u5e74\u5be6\u73fe\u78b3\u4e2d\u548c\u300d\uff0c\u901a\u904e\u5236\u8a02\u6709\u6548\u7684\u6c23\u5019\u8b8a\u5316\u7de9\u89e3\u548c\u9069\u61c9\u7b56\u7565\uff0c\u652f\u6301\u300a\u5df4\u9ece\u5354\u8b70\u300b\u76841.5\u2103\u63a7\u6eab\u76ee\u6a19\u3002\u70ba\u9032\u4e00\u6b65\u63a8\u9032\u5fa9\u661f\u96d9\u78b3\u76ee\u6a19\uff0c\u5fa9\u661f\u6210\u7acb\u4e86\u78b3\u4e2d\u548c\u59d4\u54e1\u6703\u548c\u5de5\u4f5c\u7d44\uff0c\u7a4d\u6975\u63a8\u52d5\u78b3\u4e2d\u548c\u7ba1\u7406\u5728\u5168\u96c6\u5718\u7bc4\u570d\u5167\u7684\u9032\u4e00\u6b65\u8cab\u5fb9\u8207\u843d\u5be6\u3002\u5fa9\u661f\u57282023\u5e744\u6708\u767c\u4f48\u9996\u4efd TCFD\uff08\u6c23\u5019\u76f8\u95dc\u8ca1\u52d9\u4fe1\u606f\u62ab\u9732\uff09\u5831\u544a\uff0c\u5411\u570b\u969b\u793e\u6703\u8868\u660e\u5fa9\u661f\u6c23\u5019\u884c\u52d5\u7684\u6c7a\u5fc3\u3002 \u5831\u544a\u63d0\u53ca\uff0c\u70ba\u4e86\u61c9\u5c0d\u6c23\u5019\u8b8a\u5316\uff0c\u5fa9\u661f\u570b\u969b\u8a8d\u8b58\u5230\u8b58\u5225\u8207\u6c23\u5019\u76f8\u95dc\u7684\u98a8\u96aa\u548c\u6a5f\u9047\uff0c\u4ee5\u53ca\u8b58\u5225\u5c0d\u96c6\u5718\u696d\u52d9\u3001\u6230\u7565\u548c\u8ca1\u52d9\u898f\u5283\u7684\u6f5b\u5728\u5f71\u97ff\u81f3\u95dc\u91cd\u8981\u3002\u540c\u6642\uff0c\u5fa9\u661f\u570b\u969b\u4e5f\u63d0\u9ad8\u7bc4\u7587\u4e09\u5176\u4ed6\u9593\u63a5\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e (Scope 3) \u76e3\u6e2c\u548c\u5831\u544a\u7684\u900f\u660e\u5ea6\u548c\u6e96\u78ba\u5ea6\uff0c\u6301\u7e8c\u62ab\u9732\u548c\u8ddf\u8e64\u5206\u6790\u7bc4\u7587\u4e09\u6eab\u5ba4\u6c23\u9ad4\u6392\u653e\u4fe1\u606f\u3002\u5fa9\u661f\u5c07\u9019\u4e9b\u5206\u6790\u7d0d\u5165\u4e86\u4eca\u5e74\u767c\u4f48\u7684 TCFD \u5831\u544a\uff0c\u4ee5\u671f\u6700\u7d42\u57f9\u990a\u9577\u671f\u61c9\u5c0d\u6c23\u5019\u554f\u984c\u7684\u80fd\u529b\uff0c\u63d0\u9ad8\u6c23\u5019\u97cc\u6027\uff0c\u4e26\u547c\u7c72\u6240\u6709\u90e8\u9580\u5171\u540c\u52aa\u529b\uff0c\u5f9e\u800c\u547c\u7c72\u5404\u754c\u5171\u540c\u63a8\u9032\u78b3\u4e2d\u548c\u3002 \u5fa9\u661f\u958b\u5c55\u7368\u7acb\u6a5f\u69cb\u7684\u5916\u90e8\u9451\u8b49\uff0c\u7acb\u5fd7\u65bc\u5efa\u7acb\u66f4\u591a\u4fe1\u4efb\u00a0 \u5c0d\u65bc\u4f01\u696d\u62ab\u9732\u7684 ESG \u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\uff0c\u4fe1\u606f\u548c\u6578\u64da\u7684\u6e96\u78ba\u6027\u81f3\u95dc\u91cd\u8981\uff0c\u56e0\u70ba\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u66f4\u76f8\u4fe1\u4e00\u81f4\u3001\u53ef\u6bd4\u548c\u7d93\u5be9\u8a08\u7684\u91cf\u5316\u7d50\u679c\u3002\u4e00\u4efd\u512a\u79c0\u7684 ESG \u5831\u544a\u61c9\u6e05\u6670\u660e\u78ba\u5730\u5c07 ESG \u6230\u7565\u4fe1\u606f\u6574\u5408\u5230\u516c\u53f8\u7684\u4f01\u696d\u6587\u5316\u3001\u653f\u7b56\u3001\u6cbb\u7406\u548c\u904b\u71df\u4e2d\u53bb\u3002\u65e8\u5728\u70ba\u66f4\u591a\u7684\u6295\u8cc7\u8005\u548c\u5229\u76ca\u76f8\u95dc\u65b9\u5efa\u7acb\u5c0d\u5fa9\u661f\u53ef\u6301\u7e8c\u6027\u4fe1\u606f\u7684\u4fe1\u5fc3\u548c\u4fe1\u4efb\uff0c\u5fa9\u661f\u5df2\u5c0d2022\u5e74\u53ef\u6301\u7e8c\u767c\u5c55\u5831\u544a\u958b\u5c55\u57fa\u65bc AA1000\u9a57\u8b49\u898f\u7ae0\u7684\u7368\u7acb\u5916\u90e8\u9451\u8b49\uff0c\u5e6b\u52a9\u5229\u76ca\u76f8\u95dc\u8005\u80fd\u5920\u66f4\u6e05\u6670\u4e86\u89e3\u96c6\u5718\u7684\u4e3b\u8981\u53ef\u6301\u7e8c\u767c\u5c55\u98a8\u96aa\uff0c\u4e26\u76e3\u7763\u5fa9\u661f\u57f7\u884c\u6709\u95dc\u76ee\u6a19\u53ca\u6307\u6a19\u7684\u9032\u5ea6\u3002 \u5efa\u7acb\u5b8c\u5584 ESG \u7ba1\u7406\u9ad4\u7cfb\uff0cESG \u8868\u73fe\u8207\u8463\u4e8b\u6703\u7e3e\u6548\u639b\u920e \u5fa9\u661f\u4e00\u76f4\u5f37\u8abf\u4f01\u696d\u9818\u5c0e\u5c64\u9700\u91cd\u8996ESG\u6cbb\u7406\u548c\u5efa\u7acb\u554f\u8cac\u5236\u3002\u5fa9\u661f\u5728\u8463\u4e8b\u6703\u4e0b\u8a2d\u7acb\u4e86 ESG \u8463\u4e8b\u59d4\u54e1\u6703\uff0c\u5354\u52a9\u8463\u4e8b\u6703\u6307\u5c0e\u53ca\u76e3\u5bdf\u96c6\u5718\u767c\u5c55\u53ca\u843d\u5be6ESG\u5de5\u4f5c\u3002\u5728\u7ba1\u7406\u53ca\u6c7a\u7b56\u5c64\u9762\uff0c\u5fa9\u661f\u5728\u7ba1\u7406\u5c64\u8a2d\u7acb ESG \u6c7a\u7b56\u59d4\u54e1\u6703\uff0c\u5c0d ESG \u6230\u7565\u843d\u5730\u63d0\u4f9b\u6c7a\u7b56\u652f\u6301\u3002\u5728\u57f7\u884c\u5c64\u9762\uff0c\u96c6\u5718\u4ea6\u6210\u7acb\u4e86 ESG \u7ba1\u7406\u59d4\u54e1\u6703\u53ca ESG \u5de5\u4f5c\u5c0f\u7d44\uff0c\u78ba\u4fdd\u8a2d\u7acb\u5408\u9069\u53ca\u6709\u6548\u7684 ESG \u98a8\u96aa\u7ba1\u7406\u53ca\u5167\u90e8\u76e3\u63a7\u7cfb\u7d71\uff0c\u5168\u9762\u843d\u5be6\u672c\u516c\u53f8\u7684 ESG \u7b56\u7565\u53ca\u76f8\u95dc\u884c\u52d5\u3002 \u70ba\u4fdd\u969c ESG \u5404\u9805\u5de5\u4f5c\u7684\u9806\u5229\u6301\u7e8c\u63a8\u9032\uff0c\u5fa9\u661f\u5efa\u7acb\u4e86\u81ea\u4e0a\u800c\u4e0b\u7684 ESG \u63d0\u5347\u9577\u6548\u6a5f\u5236\uff0c\u4e26\u5c07 ESG \u7ba1\u7406\u7e3e\u6548\u4f5c\u70ba\u57f7\u884c\u8463\u4e8b\u7e3e\u6548\u8a55\u4f30\u548c\u85aa\u916c\u8a55\u4f30\u904e\u7a0b\u4e2d\u7684\u8a55\u4f30\u56e0\u7d20\uff0c\u96c6\u5718\u53ca\u5176\u6210\u54e1\u4f01\u696d\u4ea6\u53ef\u5c64\u5c64\u63a8\u9032\u5730\u628a ESG \u6df1\u5ea6\u878d\u5408\u9032\u5404\u81ea\u7684\u904b\u71df\u7ba1\u7406\u4e2d\u53bb\u3002 \u8a72\u7814\u7a76\u5831\u544a\u5f15\u8ff0\u5fa9\u661f\u5168\u7403\u5408\u4f19\u4eba\u3001\u5fa9\u661f\u570b\u969b\u516c\u53f8\u79d8\u66f8\u517c ESG 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