中国ESG发展:“十四五”回顾与“十五五”展望  

China's ESG Development:Review of the 14th Five-Year Plan and Prospects for the 15th Five-Year Plan

作　　者：肖红军[1] 丁凤茹 XIAO Hong-jun;DING Feng-ru

机构地区：[1]中国社会科学院工业经济研究所 [2]中国社会科学院大学商学院

出　　处：《改革》2025年第4期44-62,共19页Reform

基　　金：国家社会科学基金重大项目“国企混合所有制改革的实现路径选择研究”(20&ZD073);中国社会科学院重大创新项目“非公有制经济发展的制度环境优化研究”(2024YZD004);中国社会科学院登峰战略企业管理优势学科建设项目(DF2023YS25)。

摘　　要：“十四五”时期,中国ESG进入快速发展阶段,具体表现为ESG制度建设取得进展、ESG标准体系加速构建、ESG投资活动日益活跃、企业ESG实践水平稳步提升、ESG评级评价机制持续优化。同时,中国ESG发展存在一些突出问题,包括国家层面ESG整体战略仍需优化、ESG制度供给与执行机制仍不完善、ESG生态循环的内驱动力不足、推动ESG落地的实用工具缺乏。展望“十五五”时期中国ESG发展,应以构建中国特色的ESG战略体系并提升其可实施性和统筹力为目标,在具体举措上应建立契合新发展理念的中国特色ESG发展路径;推动形成系统性、多层次的ESG理性战略共识;构建综合性与专项性并行的ESG制度体系;促进ESG信息流、资金流和实践流的协同发展;推动数字化、智能化的ESG综合工具开发。During the 14th Five-Year Plan period,China's ESG has entered a rapid development stage,which is specifically manifested in the progress made in ESG institutional construction,the accelerated construction of an ESG standard system,the increasing activity of ESG investment activities,the steady improvement of enterprises'ESG practice levels,and the continuous optimization of ESG rating and evaluation mechanisms.At the same time,there are some prominent issues in China's ESG development,including the need for further optimization of the overall ESG strategy at the national level,the imperfect ESG institutional supply and implementation mechanisms,the insufficient internal driving force for the ESG ecological cycle,and the lack of practical tools to promote the implementation of ESG.Looking ahead to the 15th Five-Year Plan period for China's ESG development,the goal should be to build a Chinese characteristic ESG strategic system and enhance its implementability and coordination.In terms of specific measures,it is necessary to establish a Chinese characteristic ESG development path that conforms to the new development philosophy;promote the formation of a systematic and multi-level rational ESG strategic consensus;build a comprehensive and specialized parallel ESG institutional system;promote the coordinated development of ESG information flow,capital flow and practice flow,and promote the development of digital and intelligent ESG comprehensive tools.

关 键 词：ESG ESG标准体系 可持续发展 生态循环 落地工具 

分 类 号：F270[经济管理—企业管理]