ESG信息披露机制下的绿色信贷发展研究--基于企业披露视角  

A Study on the Development of Green Credit under ESG Disclosure Mechanism--Based on Corporate Disclosure Perspective

作　　者：周艳[1] 陈虎[1] Zhou Yan;Chen Hu

机构地区：[1]中国人民银行雅安市中心支行,四川雅安625000

出　　处：《西南金融》2022年第11期72-83,共12页Southwest Finance

摘　　要：企业ESG(环境、社会责任和公司治理)信息披露机制对解决绿色信贷发展过程中的信息不对称问题、量化绿色信贷甄别标准有着重要意义。本文借鉴国际ESG披露机制和金融实践经验,基于企业ESG信息披露视角,探索我国绿色信贷发展途径,从重构绿色信贷管理流程、完善组织架构和管理机制、加强ESG绿色信贷产品创新、搭建ESG绿色信贷制度保障等方面提出相关建议。ESG(Environment,Social and Governance)information disclosure mechanism of enterprise is of great significance to solve the problem of information asymmetry and quantify the green credit screening criteria in the development process of green credit.Based on the international ESG information disclosure and financial prac⁃tice experience,this paper explores the development path of green credit in China from the perspective of enter⁃prise ESG information disclosure.Suggestions are put forward from the aspects of reconstructing green credit man⁃agement process,improving organizational structure and management,strengthening innovation of ESG green cred⁃it product and establishing ESG green credit system guarantee.

关 键 词：碳达峰 碳中和 ESG信息披露 环境信息披露 绿色信贷 绿色金融 赤道原则 信息不对称 

分 类 号：F831[经济管理—金融学]