新质生产力视域下的企业ESG理念焕新  

The Renewal of Corporate ESG from the Perspective of New Quality Productivity

作　　者：高汉祥 叶丁菱 Gao Hanxiang;Ye Dingling

机构地区：[1]浙江财经大学会计学院,浙江杭州310018 [2]华东师范大学经济与管理学院,上海200062

出　　处：《华东师范大学学报（哲学社会科学版）》2024年第5期160-169,174,共11页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：浙江省哲学社会科学规划课题“家族企业社会责任选择性履行现象的质性研究”(项目编号:21NDJC104YB)。

摘　　要：新质生产力不仅是一个创新的理论命题,更是一个重要的实践命题。推动新质生产力的培育发展,需要对企业价值创造模式进行深刻改变,而企业ESG正是价值创造模式的集中体现。新质生产力与ESG在概念内涵、要素构成、实践特征上具有一致性。因此,对当前企业ESG因受制于传统投资评价、社会责任以及信息披露等理论视域局限而面临的种种困境,可通过在新质生产力视域下对传统ESG理念进行重构而予以突破,具体包括从评价观到行动观、从平衡观到动能观、从个体观到生态观等诸方面对企业ESG加以理念焕新。这样,不仅可以推动企业ESG理论与实践本身的提升完善,而且可以将企业ESG实践导向到新质生产力要求的方向,在ESG实践中激发发展新质生产力的新动能,推动建设发展新质生产力的现代化产业体系,从而更好地助推新质生产力培育和发展。New quality productivity is not only an innovative theoretical proposition,but also an important practical proposition.To promote the cultivation and development of new quality productivity,it is necessary to make profound changes to the value creation model of enterprises,while corporate ESG is the concentrated embodiment of the value creation model.There is consistency between new quality productivity and ESG in terms of conceptual connotation,element composition,and practical characteristics.Therefore,to overcome the various challenges faced by current corporate ESG due to the theoretical limitations of traditional investment evaluation,social responsibility,and information disclosure,we may reconstruct the traditional ESG concept from the perspective of new quality productivity,including revitalizing the concept of corporate ESG from evaluation to action,from balance to kinetic energy,from individual to ecological perspectives.In this way,not only can it promote the improvement and perfection of corporate ESG theory and practice itself,but it can also guide corporate ESG practice towards the direction of new quality productivity,stimulate new driving forces for the development of new quality productivity in ESG practice,promote the construction of a modern industrial system for the development of new quality productivity,and better promote the cultivation and development of new quality productivity.

关 键 词：新质生产力 企业ESG ESG理念 价值创造模式 

分 类 号：X322[环境科学与工程—环境工程] F270[经济管理—企业管理] F271[经济管理—国民经济]