全球ESG发展正经历从市场自愿行为向制度刚性约束的深刻转变，政策法规趋严与标准化进程加速成为核心特征。主要经济体纷纷通过立法将ESG纳入企业合规框架，如欧盟构建强制性披露体系，美国强化气候信息披露监管，国际组织则致力于推动全球ESG指标与报告框架的统一，逐步解决区域标准差异问题。与此同时，ESG已从边缘概念跃升为全球商业决策的核心考量，深度渗透至企业战略、供应链管理、产品创新等关键环节，成为衡量企业长期价值的重要标尺。
中国企业ESG实践呈现从被动合规向主动引领的转型特征，落地成效显著。上证主板企业ESG报告披露率已达63%，306家中国公司纳入MSCI ESG评级，其中26%实现评级上调，创历史新高。新能源、高端制造等领域企业表现突出，通过全供应链碳足迹溯源、绿色生产、可回收技术研发等实践，不仅斩获国际高评级，更推动境外营收持续增长。企业普遍将ESG融入战略决策，在环境维度聚焦减排降碳与资源循环，社会维度强化员工权益与供应链责任，治理维度完善董事会监督与绩效挂钩机制，实现可持续发展与商业价值的协同。
Global ESG development is undergoing a profound transformation from voluntary market behavior to institutional rigid constraints, with stricter policies and regulations and accelerated standardization as core characteristics. Major economies have successively incorporated ESG into corporate compliance frameworks through legislation: the European Union has established a mandatory disclosure framework, the United States has strengthened supervision of climate information disclosure, and international organizations are committed to promoting the unification of global ESG indicators and reporting frameworks, gradually addressing the issue of regional standard differences. Meanwhile, ESG has evolved from a marginal concept to a core consideration in global business decisions, deeply penetrating key links such as corporate strategy, supply chain management, and product innovation, and has become an important criterion for measuring enterprises' long-term value.
Chinese enterprises' ESG practices are characterized by a transformation from passive compliance to active leadership, with remarkable implementation results. The ESG report disclosure rate of companies listed on the Shanghai Stock Exchange (SSE) Main Board has reached 63%, and 306 Chinese companies have been included in MSCI ESG Ratings, among which 26% have achieved rating upgrades, a record high. Enterprises in sectors such as new energy and high-end manufacturing have performed outstandingly: through practices including end-to-end supply chain carbon footprint tracing, green production, and recyclable technology R&D, they have not only obtained high international ratings but also driven sustained growth in overseas revenue. Chinese enterprises generally integrate ESG into strategic decision-making: in the environmental dimension, they focus on emission reduction, carbon neutrality, and resource recycling; in the social dimension, they strengthen employee rights and interests and supply chain responsibilities; in the governance dimension, they improve board supervision and performance-linked mechanisms, achieving synergy between sustainable development and business value.
