中国ESG体系与员工权益保护  

ESG SYSTEMAND THE PROTECTION OF WORKERS' RIGHTS AND INTERESTS IN CHINA

作　　者：王倩 Wang Qian(Judicial Research Institute,Shanghai University of Political Science and Law)

机构地区：[1]Judicial Research Institute,Shanghai University of Political Science and Law

出　　处：《China Legal Science》2023年第5期61-88,共28页中国法学（英文版）

基　　金：the research achievement of a general project entitled Research on the Protection of Workers’ Personal Information in the Digital Era sponsored by the Annual National Social Science Fund in 2020 (Project Approval No. 20BFX190)。

摘　　要：ESG(环境、社会和公司治理)源自CSR(企业社会责任),又超越了CSR。推进ESG体系中的员工权益保护不仅有利于构建和谐劳动关系,也有助于应对人口老龄化的挑战、实现高水平对外开放、强化就业优先和促进共同富裕。ESG体系建设可以提高企业保护员工权益的内驱力,从而降低法律实施成本,但是要注意科学划分企业和政府各自的责任,避免“企业办社会”的陷阱。企业践行ESG与劳动法制的完善、集体协商和民主管理的推进之间既相辅相成也相互竞争,功能定位上需要处理好三者的关系。涉及具体机制建设,需明确“员工”范围大于“劳动者”范围并根据不同的议题分别使用相应概念,ESG信息披露应当选择“遵守或解释”的中间路径,而确定统一的核心议题和关键指标时需注意国际化与本土化相结合。此外,还要大力推进养老基金ESG投资。The ESG derives from but transcends the corporate social responsibility.Promoting the protection of workers'rights and interests in China under the ESG system is not only conducive to the development of harmonious employment relationships,but also helps to meet the challenges of an aging population,achieve a high-standard opening-up,strengthen the employment priority policy and advance common prosperity.The development of ESG system may bring enterprises more internal incentives to protect workers'rights and interests,thus reducing the cost of implementing the law.However,attention should be paid to scientific division of responsibilities between enterprises and the government so as to avoid the situation of'enterprises being burdened with excessive social responsibilities'Corporate ESG-related practice,improvement in the labor law system,and promotion of collective bargaining and democratic management complement and compete with each other.Therefore,it is necessary to deal with the relationship among them in terms of functional positioning.As far as the development of specific mechanisms is concerned,the scope of workers'being greater than that of'employees'should be clarified and the corresponding concepts should be used according to different issues.Apart from vigorously promoting ESG investing in pension funds,a middle-of-the-road path of'compliance or explanation'should be taken in the ESG information disclosure,while more attention needs to be paid to the combination of internationalization and localization in determining the unified core issues and key indicators.

关 键 词：员工权益 企业办社会 就业优先 实施成本 集体协商 劳动法制 信息披露 ESG 

分 类 号：D922.5[政治法律—民商法学] X322[政治法律—法学] F270[环境科学与工程—环境工程] F272.92[经济管理—企业管理]