技术与创新管理2024，Vol.45Issue(4)：443-454,12.DOI:10.14090/j.cnki.jscx.2024.0410
我国上市公司ESG评级现状分析
Analysis of the Current Situation of ESG Ratings of Listed Companies in China
摘要
Abstract
In order to systematically examine and analyze the current situation of ESG ratings of listed companies in China,this paper takes the listed companies participating in the ESG ratings of Wind,Si-no-Securities Index,FTSE Russell,SynTao Green Finance,and Susallwave during the period of 2018-2022 as the research samples,and adopts qualitative analysis method to comparatively analyze the cur-rent situation of China's ESG ratings in terms of ESG ratings index system,number of enterprises,in-dustry distribution,nature of the company,listed segments,and regional distribution.rating status.The study found that:the selection of primary indicators in the ESG rating system of each organization is rel-atively uniform,and there are differences in the selection of secondary indicators;enterprises participat-ing in ESG rating are concentrated in the manufacturing industry,and most of them are private enterpri-ses,and the ESG rating level is mainly concentrated in the B level,and there are differences in the dis-tribution of the A and C levels,which shows the characteristics of"more in the middle and less in the two sides".The enterprises participating in ESG rating are mainly located in the eastern region.Based on the above conclusions,it is proposed to accelerate the development of"localized"ESG rating sys-tem,improve the unified guidelines for ESG disclosure in China,and increase the supervision and give full play to the role of external governance such as the media.关键词
ESG评级现状/Wind/华证/商道融绿/富时罗素/盟浪Key words
status of ESG ratings/wind/sino-securities Index/FTSE russell/SynTao green finance/sus-allwave分类
管理科学引用本文复制引用
王新红,郭丹萍..我国上市公司ESG评级现状分析[J].技术与创新管理,2024,45(4):443-454,12.基金项目
国家社会科学基金项目"放权改革、控制权配置与企业并购中CEO腐败治理的理论与实证研究"(17BGL060) （17BGL060）
陕西省社会科学基金项目"陕西省高新技术产业创新链与产业链融合机制研究"(2021R033) （2021R033）
