基于ESG理念的低碳管理体系研究  

Research on Low-Carbon Management System Based on ESG Concept

作　　者：赵礼弢 张军华 

机构地区：[1]中国电子技术标准化研究院

出　　处：《信息技术与标准化》2023年第12期49-52,56,共5页Information Technology & Standardization

摘　　要：围绕低碳管理体系,首先介绍ESG体系目前发展及应用,基于ESG理念提出企业低碳管理体系框架,从决策管理层及运营执行层2个角度出发,从环境、社会责任、治理3个方面为企业低碳管理实践提供遵循,其次分析国内外低碳管理体系标准化进展,并给出相关标准化建议。Focusing on the low-carbon management system,this paper first introduces the current development and application of the ESG system.Based on the ESG concept,a framework for enterprise low-carbon management system is proposed,which provides guidance for enterprise low-carbon management practices from the perspectives of decisionmaking management and operational execution,in terms of environment,social responsibility and governance.Secondly,the paper analyzes the standardization progress of low-carbon management systems at home and abroad,and provides relevant standardization suggestions.

关 键 词：ESG 低碳管理体系 标准化 

分 类 号：X22[环境科学与工程—环境科学] F270[经济管理—企业管理] F271[经济管理—国民经济]