基于AHP模型的商业银行ESG评价体系构建  

Research on the Construction of ESG Evaluation System for Commercial Banks Based on AHP Model

作　　者：李鑫 廖原 Li Xin;Liao Yuan

机构地区：[1]中节能生态产品发展研究中心有限公司 [2]中国环境科学学会气候投融资专业委员会

出　　处：《开发性金融研究》2024年第6期22-32,共11页Development Finance Research

基　　金：广东金融学会“金融支持绿色农业发展的模式、难点及对策建议”项目的支持

摘　　要：ESG评价体系是综合评估商业银行非财务绩效和是否符合可持续发展要求的重要抓手。本文借鉴万得ESG评级指标,运用层次分析法构建了商业银行ESG评级指标体系。经过研究发现,相较现行万得ESG评级体系,治理维度的权重应有所提高,原因在于治理维度的底层指标数量众多且几乎涵盖了商业银行整体运营情况,是关乎商业银行核心竞争力的评价;社会维度的权重应有所降低,原因在于社会维度的底层指标中定量指标占比较低,评级的客观性有待加强;环境维度的权重应适度降低,原因在于环境维度底层指标数据的可获得性不高。The ESG evaluation system is an important tool for comprehensively evaluating the non-financial performance of commercial banks and their compliance with sustainable development requirements.This article draws on the ESG rating indicators of Wind and uses the Analytic Hierarchy Process to construct a commercial bank ESG rating indicator system.Compared to the current Wind ESG rating system,we have obtained that the weight of the governance dimension should be increased due to the large number of underlying indicators and almost covering the overall operation of commercial banks,which is related to the evaluation of commercial banks’core competitiveness;the weight of the social dimension should be reduced due to the relatively low proportion of quantitative indicators,and the objectivity of the rating needs to be strengthened;the weight of the environmental dimension should be moderately reduced due to the low availability of underlying indicator data.

关 键 词：AHP模型 商业银行 ESG评级 指标权重 

分 类 号：F832.33[经济管理—金融学]