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作 者:朱怡琪 ZHU Yiqi(Department of Economics School of Economics,Sichuan University,Chengdu 610000,China)
机构地区:[1]四川大学经济学院经济系,四川成都610000
出 处:《工业加热》2023年第11期71-74,共4页Industrial Heating
摘 要:从历史逻辑、理论逻辑和实践逻辑相统一的维度,对中国式现代化视域下的企业ESG的创新与发展进行了探究。结合实践案例,在企业ESG的时序演化中审视企业ESG,抽象出企业ESG的底层逻辑和基本共识,并据此对中国式现代化视域下的企业ESG相对于西方现代化视域下的企业ESG的超越与创新进行解构:从企业本质上看,兼具经济性与社会性的基础上强调企业社会价值是实现企业价值的前提;从企业与社会关系看,从生存关系进阶到共生共益;从实现方式看,从嵌入进阶到融入。From the dimension of historical logic,theoretical logic and practical logic,the innovation and development of enterprise ESG under the perspective of Chinese-Style modernization is studied.Combined with practical cases,enterprise ESG in the sequence evolution of enterprise ESG is examined,abstracts the underlying logic and basic consensus of enterprise ESG,and deconstructs the transcendence and innovation of enterprise ESG from the perspective of Chinese-style modernization compared with that of Western modernization:from the essence of the enterprise,the premise of realizing the enterprise value is to emphasize the social value of the enterprise on the basis of both economy and sociality.From the perspective of the relationship between enterprises and society,from the survival relationship to the symbiotic common benefit;From the perspective of implementation,from embedding to integration.
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