伴随可持续发展观念的持续深入,ESG绩效已然成为评价上市公司的重要维度,是预测企业长期发展状况好坏的重要风向标。本报告依据相关会计理论、ESG研究和安徽本地情况,制定了ESG绩效评价指标体系;运用熵值赋权法,对2021年安徽上市公司ESG绩效表现进行了评估。结果显示,总体上2021年安徽上市公司ESG表现优秀,大部分上市公司多项指标都达到中等偏上水平。最后,本报告在环境、社会和治理方面针对性地提出了一些对策和建议,包括:持续鼓励企业绿色创新,建立健全绿色创新成果共享机制;深入理解公司社会价值,积极践行公益扶贫事业;推行以人为核心的企业文化,全方面提升企业员工关怀;持续提升内外治理能力,提高管理质量与效率。
<<With the deep-diving of the concept of sustainable development,the ESG performance of companies have become an important dimension to evaluate listed companies and an important precursor to the long-term development of listed companies. Based on relevant accounting theories,related ESG research and the local situation of Anhui province,this report formulated the ESG performance evaluation index system,and evaluated the performance of listed companies in 2021 in Anhui province by using Entropy weight method. The results indicate that,in general,the ESG performance of Anhui listed companies in 2021 is creditable,and most of the listed companies have reached above medium level in multiple indicators. In terms of Environmental performance,Anhui listed companies have a good score of green business,but lack of green innovation practice. In terms of Social performance,the performance of some listed companies needs to be improved. And about Governance performance,Anhui listed companies generally perform well,and there is no obvious difference between listed companies in different industries,regions or equity structures. Finally,the report puts forward some targeted improvement suggestions and recommendations in Environmental,Social and Governance dimensions.
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