石油石化企业ESG评价对标及对中国企业的启示OACHSSCDCSTPCD

Environmental protection,social responsibility,and governance(ESG)are important indicators used to assess the sustainability of companies.The global ESG evaluation system is booming,and the ESG evaluation index system model with pyramid structure is commonly used.Using Bloomberg ESG evaluation database,the paper selects 23 oil and petrochemical companies ranked among the top Fortune 500 companies in 2023 and analyzes their ESG performance in 2023.The results indicate that 23 oil and petrochemical companies'scores in environmental protection dimensions in 2023 show significant polarization,while companies'scores in social responsibility dimensions are more balanced across geographic regions,and European and American companies'scores were generally higher in corporate governance dimensions.Chinese companies'disclosure of indicators is not strong and deep enough,environmental protection indicators actually perform poorly,strategic and risk analysis is not deep enough,and the corporate governance model is different from that of European and American companies.Chinese enterprises should further strengthen the top-level design of ESG governance and make ESG an important grasp for promoting high-quality enterprise development,strengthen the ESG disclosure and evaluation system and capacity-building and do a good job of responding to the new disclosure regulations at home and abroad,as well as actively participate in the formulation,improvement,and enhancement of national and industry ESG management standards and rules.