上海管理科学2025，Vol.47Issue(6)：44-50,7.
企业践行ESG理念的实施路径与支撑体系
The Implementation Path and Support System for Enterprises to Practice ESG Concepts
摘要
Abstract
Good ESG performance has strong brand spillover value,which helps companies shape a good image and enhance core competitiveness.Enterprises should fully recognize the importance of practicing ESG concepts,build a closed-loop management system of practicing ESG,and effectively promote the implementation of ESG concepts.Relevant institutions should formulate and improve rules for ESG information disclosure,encourage companies to disclose ESG information in a timely,compliant,and truthful manner,promote enterprises to build ESG information management plat-forms,improve information sharing,and mitigate the negative impact of information asymmetry.Rel-evant institutions also need to establish a comprehensive ESG rating system that is aligned with the in-ternational rating system.By combining ESG evaluation ratings,investors should invest appropriately and relevant government departments should implement policies such as tax incentives or fiscal subsi-dies in companies with good ESG performance.Enterprises should promote digital transformation in a reasonable manner,and embed digital technology into various aspects of environmental,social,and governance responsibilities to enhance ESG practice capabilities.Enterprises should also improve inter-nal supervision,information communication and feedback mechanisms,and strengthen ESG risk pre-vention and control.At the same time,it is necessary to improve the ESG ecosystem that involves en-terprise and its stakeholders such as rating agencies,investment institutions,and regulatory agencies,and achieve collaborative cooperation of all links of the enterprise value chain to ensure the maximiza-tion of the value of ESG implementation.关键词
ESG理念/基本内涵/实施路径/支撑体系Key words
ESG concept/basic connotation/implementation path/support system分类
管理科学引用本文复制引用
王茂祥..企业践行ESG理念的实施路径与支撑体系[J].上海管理科学,2025,47(6):44-50,7.基金项目
江苏省社科联2025年度社科学术社团和社会智库主题活动项目 （）
