推进ESG与生态环境科学的结合
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1.中国科学院生态环境研究中心;2.苏州市农业科学院(江苏太湖地区农业科学研究所);3.中国科学院空天信息创新研究院;4.福州大学环境与安全工程学院;5.中国科学院大学;6.南昌师范学院

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基金项目:

国家重点研发计划(2022YFF1303201),城市与区域国家重点实验室基金


Promoting the integration of ESG and ecological environment science
Author:
Affiliation:

1.Research Center for Eco-Environmental Sciences,Chinese Academy of Sciences;2.China;3.University of Chinese Academy of Chinese;4.Nanchang Normal University

Fund Project:

National Key R&D Program of China

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    摘要:

    环境、社会和治理(Environmental, Social and Governance, ESG)是指从环境、社会和公司治理三个维度来评估企业经营的可持续性与对社会价值观念的影响。随着可持续发展与生态文明的理念逐渐成为共识,ESG也成为实践和研究的热点。ESG关注环境和可持续发展,但当前ESG研究与生态环境科学的结合明显不足。简要回顾了中国的ESG实践,并将其自2005年起分为起步阶段(2005-2009年)、发展阶段(2010-2017年)、和全面深化阶段(2018年至今)。通过对主流的ESG评价指标体系与联合国可持续发展目标的关系进行分析,发现二者高度相符,表明ESG与生态环境科学联系密切。根据国内外ESG研究文献的CiteSpace分析,发现现有研究多围绕上市公司和金融机构展开,研究者主要来自金融、经济、社会、管理乃至商务等领域,当前ESG研究与生态环境科学存在脱节,总体上与生态环境科学的结合还有待发展和深入。在此基础上,文章指出应尽快推进ESG研究与生态环境科学的结合,并对未来如何开展相关实践与研究进行了展望,以期为生态环境领域学者开展ESG研究提供参考。

    Abstract:

    Environmental, Social and Governance (ESG) refers to the assessment of the sustainability of business operations and their social impact from three dimensions, i.e., environmental, social and corporate governance. ESG has three crucial components, namely ESG disclosure, ESG assessment, and ESG investment. Since the sustainable development and ecological civilization gradually become a consensus among various stakeholders, ESG has also become a hot topic in practice and research, focusing on establishing relevant mechanics for ESG practices, building ESG investment infrastructure, consolidating ESG disclosure rules, establishing compatible assessment framework with international standards and seek right of speech. ESG focus on the environment and sustainable development, but the interdisciplinary coupling of ESG and eco-environmental sciences is clearly insufficient. This paper reviewed the development of ESG practices in China and divided them into three stages: the initial stage (2005-2009), the development stage (2010-2017), and the comprehensive deepening stage (2018 to current). Through the analysis of the relationship between the 10 mainstream ESG evaluation indicator systems at home and abroad with the Sustainable Development Goals (SDGs) of the United Nations, it is indicated that ESG's attention to the ecological environment is highly consistent with the Sustainable Development Goals, indicating a close connection between ESG and eco-environmental sciences. Eco-environmental sciences research can provide a scientific foundation and technical support for ESG practice, and ESG also provides a focus for the intersection of eco-environmental sciences with other related disciplines. According to the CiteSpace analysis of ESG research literatures both at home and abroad, it is found that existing researches mainly focuses on listed companies and financial institutions, and the relevant researchers mainly come from fields such as finance, economy, society, management, and even business. In recent years, although more and more literature has been involved in the fields of environment, climate change, and sustainable development, the overall integration with eco-environmental sciences still needs to be developed and deepened. ESG, as a concrete practice of sustainable development at the enterprise level, will fundamentally reshape the economic, industrial, and energy development methods, bringing many investment and development opportunities worth attention. At the same time, a major opportunity and challenge is to establish the system of ESG research and practice based on eco-environmental sciences, and to promote the deep integration of eco-environmental sciences and ESG. On this basis, this paper provides an outlook on how to carry out relevant practices and research in the future, in order to provide reference for scholars in the field of eco-environmental sciences to carry out ESG research.

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邓红兵,刘思源,胡淼淼,沈园,覃驭楚,潘文斌,吴钢.推进ESG与生态环境科学的结合.生态学报,,(). http://dx. doi. org/[doi]

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