企业ESG评级分歧的现状、原因及对策分析——基于紫金矿业的案例分析  

Analysis of the Current Situation, Causes, and Countermeasures of Corporate ESG Rating Disparities—A Case Study of Zijin Mining

作　　者：周璇 裴雨萱 孟子阳 杨杨若水 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2024年第6期765-772,共8页Frontiers of International Accounting

基　　金：本文得到2024年北方工业大学大学生创新创业训练计划支持。

摘　　要：随着可持续发展理念的深入,环境、社会和公司治理(ESG)已成为企业发展的重要考量因素。然而,我国企业在ESG评级上呈现出较大的分歧,紫金矿业作为矿业行业的代表,其ESG评级表现尤为显著。本文旨在通过紫金矿业的案例,分析我国企业ESG评级分歧的现状、原因,并提出相应的对策。With the deepening of the concept of sustainable development, Environmental, Social, and Governance (ESG) has become an important factor in corporate development. However, there is a significant disparity in ESG ratings among Chinese companies, with Zijin Mining, as a representative of the mining industry, showing particularly notable ESG rating performance. This paper aims to analyze the current situation and causes of ESG rating disparities among Chinese companies through the case of Zijin Mining and to propose corresponding countermeasures.

关 键 词：ESG评级 评级机构 信息披露 可持续发展 评级分歧 

分 类 号：F42[经济管理—产业经济]