企业工会参与ESG体系建设研究  

A Research on the Participation of Enterprise Trade Unions in the Construction of ESG System

作　　者：覃振模 Qin Zhenmo(Shanghai University of Finance and Economics,Shanghai 200433)

机构地区：[1]上海财经大学,上海200433

出　　处：《北京市工会干部学院学报》2024年第3期21-28,共8页Journal of Beijing Federation of Trade Unions Cadre College

基　　金：2023年度中央高校基本科研业务费专项基金“ESG软法与公司治理”(项目编号:CXJJ-2023-347);2024年度上海财经大学富国ESG研究院一般课题“ESG合规治理法治化路径研究”(项目编号:SUFEESG-20240314);2024年度财政部省部共建联合研究课题“财会监督制度体系研究”(项目编号:竞争性课题第9号)的阶段性研究成果。

摘　　要：ESG体系建设有助于推动企业的可持续发展,也是提升企业绩效和声誉的重要手段。工会参与ESG体系建设,可以更好地保障职工权益,提升职工的生活质量和工作满意度。现实中,工会在ESG体系建设过程中面临着定位模糊、功能缺失、制度保障不足等问题,同时存在对ESG理念的深化与认知局限、内部治理与ESG的融合复杂性、ESG标准制定与执行的困境以及ESG建设与经济效益协同的挑战。为此,本文建议采取深化ESG理念认知的系统培训、推动内部治理与ESG融合的策略性推进、ESG标准制定与执行的协同化管理以及促进ESG建设与经济效益协同的综合性策略,为工会参与ESG体系建设提供有益的参考和启示。The construction of the ESG system helps to promote the sustainable development of enterprises,and is also an important means to enhance the performance and reputation of enterprises.The participation of labor unions in the construction of ESG system can better protect the rights and interests of employees and enhance their quality of life and job satisfaction.In reality,labor unions face the problems of ambiguous positioning,missing functions,and insufficient institutional protection in the process of ESG system construction,as well as the limitations of deepening and cognition of ESG concepts,the complexity of integrating internal governance and ESG,the dilemmas of ESG standardization and implementation,and the challenges of synergizing ESG construction with economic benefits.In this regard,this paper suggests the adoption of systematic training to deepen the cognition of ESG concepts,strategic promotion to promote the integration of internal governance and ESG,synergistic management to formulate and implement ESG standards,and comprehensive strategies to promote the synergy between ESG construction and economic benefits,so as to provide useful references and inspiration for labor unions to participate in the construction of the ESG system.

关 键 词：企业工会 ESG理念 可持续发展 

分 类 号：D416.2[政治法律—政治学]