超越合规:中国美妆企业ESG发展的下一个阶段  

Beyond compliance:the next era of ESG among Chinese cosmetics companies

作　　者：夏静雯 王茁 XIA Jing-wen;WANG Zhuo(Xi’an Jiaotong-Liverpool University,Suzhou,Jiangsu 215123,China;University of Liverpool,Liverpool L693BX,UK;BeautyStreams,Florida 33480,USA)

机构地区：[1]西交利物浦大学,江苏苏州215123 [2]英国利物浦大学,利物浦L693BX [3]Beauty Streams美妆产业智库,佛罗里达33480

出　　处：《日用化学品科学》2024年第9期4-9,共6页Detergent & Cosmetics

摘　　要：采用质性研究的方法,通过扎根理论对国内外热点文献进行回顾后,对中国当前ESG发展的宏观环境进行分析。结果表明,当下中国化妆品企业不能仅停留在ESG发展的初级阶段,而应努力迈向ESG发展的下一个阶段,即超越ESG合规。围绕从ESG合规到ESG价值创造的关键举措展开论述和分析,有助于中国化妆品行业的企业家、管理者、监管者、从业者和投资者更加富有深度地思考、更加卓有成效地践行ESG。In the last two decades,global cosmetics companies have taken ESG(Environmental,Social,Governance) as an opportunity to promote the paradigm shift of sustainable business and establish a leading edge.Compared with international cosmetics companies,the ESG transformation of Chinese cosmetics companies is still in the preliminary stage,which places high emphasis on ESG compliance.The qualitative research method is used to review the hotspots of domestic and foreign literature on the current macro environment of China's ESG development and conclude through grounded theory.The conclusion points out that Chinese cosmetics companies should not only stay in the preliminary stage of ESG transformation but also strive to move to the next stage,which goes beyond ESG compliance.Also discussed and analyzed are the major initiatives of upgrading from ESG compliance to ESG value creation.The findings will benefit entrepreneurs,managers,regulators,practitioners,and investors in the Chinese cosmetics industry to develop a deeper understanding and take more effective actions on ESG.

关 键 词：社会和治理 ESG合规 可持续发展 双碳(碳达峰和碳中和) 化妆品行业 

分 类 号：TQ658[化学工程—精细化工]