适应“转型金融”精准分类需要的企业ESG报告指引.pdfVIP

上海节能 No.09 2022 SHANGHAI_ ENERGY_SAVING 适应 “转型金融”精准分类需要的企业 ESG报告指引 刘新宇 上海社会科学院生态与可持续发展研究所 摘要 ：转型金融解决了高碳企业因未达到 “绿色”标准而无法获得转型行动融资问题,但国内ESG报告指引 不能适应转型金融对企业 “绿色” “棕色” “浅棕色” “漂绿”项目或经济活动精准分类的要求 。经过研究提出 以下建议:其一，由证监会牵头，组成多部门“ESG报告指引联合编制委员会” 。其二，在ESG报告指引中纳 入与转型金融相适应的内容，包括企业 “转型管理”治理架构和政策，并就企业项目、经济活动和资产按照 “绿色” “棕色” “浅棕色” “漂绿”等明细分类并披露 。其三 ，由证监会牵头与各行业协会合作，编制与转型金 融相适应的行业专门ESG报告指引 。其四，由证监会牵头开展国际合作，细化兼顾国别特色、各国互认的转 型金融相关分类体系国际标准。 关键词 ：转型金融 ；精准分类 ；ESG报告指引 DOI: 10.13770/ki.issn2095-705x.2022.09.002 Corporate ESG Reporting Guide to Meet Accurate Classi­ fication Need of Transition Finance1 LIU Xinyu Institute of Ecology and Sustainable Development, Shanghai Academy of Social Sciences Abstract: Tran siti on Finance solves the problem that high-carb on en terprises cannot obta in financing for their transition actions because of failing to meet the greestandard, while domestic ESG reporting guides cannot satisfy accurate classification need of transition finance concerning greenJbrown 「light browand bleach greeprojects or activities. Based on in-depth research, this paper suggests that: firstly, to organize the United Drafting Committee of ESG Reporting Guide1 led by China Securities Regulatory Commissi on (CSRC) and con sist ing of multi-departme nts. Secon dly, to in corporate tran si­ tion-finance-related disclosure requirements into the ESG reporting guide, including the corporate transition management governance framework and policies, requiring the enterprises to disclose their 收稿日期 ：2022-06-24 基金论文 ：上海社会科学院2022年院重大课题之系列课题 《碳中和愿景下破解能源发展高碳锁定的战略与路径研究》(课题编号：2022ZD021)的阶段性成果 作者简介 ：刘新宇(1979-10-),男,经济学博士，副研究员,研究方向为低