华东师范大学学报(哲学社会科学版) ›› 2024, Vol. 56 ›› Issue (5): 160-169.doi: 10.16382/j.cnki.1000-5579.2024.05.014

• 中国式现代化:企业责任与创新发展 • 上一篇    下一篇

新质生产力视域下的企业ESG理念焕新

高汉祥, 叶丁菱   

  • 接受日期:2024-08-18 出版日期:2024-09-15 发布日期:2024-10-11
  • 作者简介:高汉祥,浙江财经大学会计学院副教授(浙江杭州,310018)|叶丁菱,华东师范大学经济与管理学院博士研究生(上海,200062)
  • 基金资助:
    浙江省哲学社会科学规划课题“家族企业社会责任选择性履行现象的质性研究”(项目编号:21NDJC104YB)。

The Renewal of Corporate ESG from the Perspective of New Quality Productivity

Hanxiang Gao, Dingling Ye   

  • Accepted:2024-08-18 Online:2024-09-15 Published:2024-10-11

摘要:

新质生产力不仅是一个创新的理论命题,更是一个重要的实践命题。推动新质生产力的培育发展,需要对企业价值创造模式进行深刻改变,而企业ESG正是价值创造模式的集中体现。新质生产力与ESG在概念内涵、要素构成、实践特征上具有一致性。因此,对当前企业ESG因受制于传统投资评价、社会责任以及信息披露等理论视域局限而面临的种种困境,可通过在新质生产力视域下对传统ESG理念进行重构而予以突破,具体包括从评价观到行动观、从平衡观到动能观、从个体观到生态观等诸方面对企业ESG加以理念焕新。这样,不仅可以推动企业ESG理论与实践本身的提升完善,而且可以将企业ESG实践导向到新质生产力要求的方向,在ESG实践中激发发展新质生产力的新动能,推动建设发展新质生产力的现代化产业体系,从而更好地助推新质生产力培育和发展。

关键词: 新质生产力, 企业ESG, ESG理念, 价值创造模式

Abstract:

New quality productivity is not only an innovative theoretical proposition, but also an important practical proposition. To promote the cultivation and development of new quality productivity, it is necessary to make profound changes to the value creation model of enterprises, while corporate ESG is the concentrated embodiment of the value creation model. There is consistency between new quality productivity and ESG in terms of conceptual connotation, element composition, and practical characteristics. Therefore, to overcome the various challenges faced by current corporate ESG due to the theoretical limitations of traditional investment evaluation, social responsibility, and information disclosure, we may reconstruct the traditional ESG concept from the perspective of new quality productivity, including revitalizing the concept of corporate ESG from evaluation to action, from balance to kinetic energy, from individual to ecological perspectives. In this way, not only can it promote the improvement and perfection of corporate ESG theory and practice itself, but it can also guide corporate ESG practice towards the direction of new quality productivity, stimulate new driving forces for the development of new quality productivity in ESG practice, promote the construction of a modern industrial system for the development of new quality productivity, and better promote the cultivation and development of new quality productivity.

Key words: new quality productivity, corporate ESG, concept of ESG, value creation model