ESG国内外发展趋势及中国工会的应对之策  

ESG Development Trends at Home and Abroad and Chinese Trade Unions'Responses

作　　者：李磊[1] Li Lei(China University of Labor Relations,Beijing 100048)

机构地区：[1]中国劳动关系学院,北京100048

出　　处：《北京市工会干部学院学报》2024年第4期47-53,共7页Journal of Beijing Federation of Trade Unions Cadre College

摘　　要：由于ESG注重可持续发展理念,倡导企业在经营管理过程中更加注重环境友好(E)、更加注重社会责任(S)以及良好的公司治理(G),ESG已成为当今国际社会共识。工会是职工权益的代表者和维护者、是环境保护和社区建设的重要参与者,应主动参与ESG信息披露准则的制定以及ESG指标体系的完善,制定和发布工会视角的ESG指标体系,对企业实施ESG进行监督。同时,可以考虑在工会系统内部不同层级设立ESG事务专员,专门从事ESG的宣传、实施、监督与评价。As ESG focuses on the concept of sustainable development and advocates that enterprises pay more attention to environmental friendliness(E),social responsibility(S)and good corporate governance(G)in the process of operation and management,ESG has become the consensus of the international community today.Labor unions,as the representatives and defenders of employees'rights and interests,and important participants in environmental protection and community building,should take the initiative to participate in the formulation of ESG disclosure guidelines and the improvement of the ESG indicator system,formulate and release the ESG indicator system from the perspective of labor unions,and supervise the implementation of ESG by enterprises.At the same time,consideration can be given to the establishment of ESG affairs commissioners at different levels within the trade union system,specializing in the promotion,implementation,supervision and evaluation of ESG.

关 键 词：ESG 工会参与 逻辑依据 实践路径 未来方向 

分 类 号：D416.2[政治法律—政治学]