2022ESG研究调研白皮书CEIBS

·2022·ESG白皮书ESGWHITEPAPER*原“企业社会责任白皮书”会会任会会会会任会任任任会任任2021“”“”企业社会ESG“”“”企业27社会社会责任社会责任“责任”2021-2025ESG企业社会责任“”ESG社会企业社会责任企业业责任会“社会”企业社会责任业任企业“”ESG企业社会责任“”“”业……业读导自从中国向世界宣布“力争于2030年前实现碳达峰、努力争取2060年前实现碳中和”，这一“双碳”目标正“倒逼”经济发展的绿色低碳转型，也势必对企业经营管理方式产生深刻影响。诸多企业在兴奋和迷茫之后，开始从纷繁复杂的信息中探寻穿过新时代的绿色之路。2022ESG白皮书正是一本适合商界答疑解惑的读物，兼具知识性、学术性和操作性，彼此之间相互呼应和关联。它的章节结构，仿佛一个持续拉近的精密镜头，从世界推进到中国再推进到企业。白皮书语言简炼，数据丰富，态度客观又保持足够的灵活度，用多元的眼光观察双碳约束之下，先驱企业履行社会责任的积极实践与探索。同时，它也及时指出“双碳”进程中的认知误区与需要规避的风险。白诗莉教授等的国际趋势《行动起来，共创“净零”未来》指出，碳中和是紧迫而艰巨的任务，需要规划、资源、协作和创新。文章展现出全球主要经济体群像，包括净零运动的巨大范围和规模，科学研究的深度，以及协作支持性组织的广度。它考察商业在碳中和的进展，促使商业领袖思考：同时面临潜在冲击和投资机会时，应采取怎样的行动共享转型的收益和成本。何今宇教授等的《我们都是“碳路人”——中国各行业“双碳”实践回顾与展望》力图为各类型企业提供较为完整的政策解读，理性分析“双碳”目标对中国经济和产业带来的“脱胎换骨”的系统性变革。本章以时间为横轴、行业为纵轴，将当前践中的经验和误区放入坐标系，为企业适应宏观变化、平衡好商业价值和社会责任提出了工具箱和路线图式的建议。作为“碳路人”的五家中欧校友企业或组织，阿拉善SEE、朗诗、三七互娱、圣戈班（中国）和盈创回收，处于不同行业或领域，发展侧重也不同，各自从不同方向探索绿色发展之路，但无一例外都认识到企业社会责任不是须行动起来，以创新和合作连接更多力量，方能把这份责任履行得更踏实。案例提供了鲜活而细致的视角，引领读者理解企业实践背后的经济逻辑，启发更多企业举一反三，摆脱经验的束缚，理性而恰当地应对双碳目标。ESG的前沿研究以樊景立、郭薇和朴玹煐三位中欧教授学术研究文章为基础，用缜密论证，从社会现象透视企业或组织履行社会责任过程中的内部行为和外部效果，打破固促使我们警惕与防范潜在的风险。《A股上市公司企业社会责任报告研究》由芮萌教授及其带领的中欧财富管理研究中心撰写，较往年更为精简，浓缩完整报告中的若干关键指标，呈现A股上市公司披露企业社会责任的总体情况。值得注意的是，报告中新增55家高碳排企业的分析，大量详实的数据让我们得以从所处地区、行业分布、披露内容及频次等维度，更全面地观测双碳目标下重点控排企业的努力和尝试。本年的白皮书将“碳中和碳达峰”从高架上取下来，平放到我们眼前。中国的碳排放规模、行业结构、资源能源结构都表明实现“双碳”目标并非易事，企业要答好这道题，必须提前布局转型战略，启动全面、有效的行动。笃行方能致远，愿业界与学界凝心聚力，为实现长期高质量发展携手同行。0139碳企业碳善：行动来，003041049057企业共创未来23：“”碳三七：：是碳：025065071中国各行业碳实回与展创回：业企业“”7989股上市公司ESG研究企业社会责任报告研究081“”企业083085“”碳中和国际趋势共创未来文/LydiaJ.Price·LaurieA.Underwood中欧国际工商学院教授SKEMA商学院教授学SinoAssociates企业中的，2030大，2050全价值。任可，、资源、进行和展。，企业不，全、有的行。，行的，企业的和。*·DmitryAndreev·RichardBrubakerRexGuMinKo·NikolajMoesgaard“，大中的可——全在大程决于值……代和的代会……题值下，在的有的相，的。行，，，也有大的。大·DavidAttenborough，”26国大会，国，202111COP26，2021“2050”业会——企业业1.5会Abnett,2021“”•“”“”造的全大中Levinetal.,2019。，、和、行为，助自、和，可能。•为“”“”业时代的会长的。为，在中。2050，的，极会，发全难。•“”、和。•全，行业的大造业、、31%27%业19%16%、7%Gates,2021。2021年11国的26联合国化大会后，多国家企业速，制长期计，承“2050年实现排放”，对分师倍感，他地发现，有国家企业制中期计，实现“2030年实现碳排放量较2010年减少50”一标。会IPCC20302050Masson-Delmotteetal.,2018上行动来，2030会企业社“”企业企业①/“”“”004ESG白皮书IPCC在1.5的难国UN的会于20218发，为全发“”。“、、大，在1.52的。”IPCC,2021。，相于1900，的造全1.1。全1.5的，“浪、长、”，全2会造难“极业和健康的值。”碳UNEPIEACAT196205021001.82.120302.62.8°CKaplanandBirnbaum,2021——WEF2022GlobalRisksReport2022全近1000位领导在受认为，行动败是未来年面的最大WEF,2022任业“”CAT,2021“”责会“会”UNFCCCCOP2021年11，26联合国化大会国。大会的一显点是，极参会的企业高管者大幅增加。会会会会会“”26会UN,2022•承“逐减少”，“逐低”化。会原“”•成“规”，2015“NDC”•一认为融关重。会企业carboncredit)企业/item/%E7%A2%B3%E4%BF%A1%E7%94%A8005TheGlasgowClimatePact会责任202010002023•企业业∙1032030排放量减少30%。∙1372030地化的趋势。30∙2040售。∙130450金融联（GFANZ），联合国“碳（”RacetoZero）行动。203055%∙40程GlasgowBreakthroughAgenda2023业业ClimateCham-pions,2021∙会IFRSFoundation国际持发展准理事会（ISSB）会Baker,2021是面2021KPMG“”NZRI32业业KPMG,2021NZRI2021准度较高的国家已制了有约的标。业业业欧国家的排放准度其他地区的国家。社会NZRI国家了以减少高碳行业的排放。原业业是业NZRI20NZRI14会2021426会China-U.S.JointStatementAddressingtheClimateCrisis1.5原“”BBC,2021任的国为中和下•具的•资发•行业的•和企业的行•和持源KPMG,2021006ESG白皮书NZRI12030NZRI3NZRI52045行业碳。NZRI2NZRI4NZRI6行业碳工业碳会CommitteeonClimateChangeCitizens'ConventiononClimate公民源碳排放报告20194企业会UKGovernment,2021相关财务披露工组（TCFD）——TCFDAkinGump,2021201912会EuropeanGreenDeal2050——EuropeanCommission,201920216EuropeanClimateLaw20502030199055%会20217“Fitfor5555%”VanHoof,2021会会“Fitfor55”“Fitfor55”••2035••“”•业CBAM“Fitfor55”中有CBAM，进相同的EuropeanCommission,2021。有行业的国和，同时也商。行，为，2026大。业社会Taylor,2021社会20211国总“倾全”展管理工。20302030200550%-52%国内办公室，任国际NewYorkTimes,2022业会WhiteHouse,2021用他的行权了面：aWernick,2021007会202111BipartisanInfrastructureDeal会业WhiteHouse,2021bBuildBackBetterAct2022会在国各、市营部的受联约，Barnesetal.,202120218国13及领地了2030年2050年全面实现清洁源的标。有四及领地的标是清洁源50%及以上NCSL,2021企业加在减排经济碳面在了前Barnesetal.,20212006BerkeleyLaw,2022会carboncap-and-tradingsystem会社“”2019业34的•不具的•行业•的，同企业发展•不可的价•，•持续进源CaliforniaClimate,20222006VidalandAdam,200726%Vallejo,2021中国的源研究在前。Hove,2020;Reuters,2021;Reve,20212018a面Bradsher,2021008ESG白皮书2020“30/60”203020602021590——15%202520%203025%2030200565%Reuters,2021b“五年计”“”GDP15%GDP18%“”2021-2025会“”社会20“”——Liuetal.,2021“”2021GDP6%20222025GDP“”CREAGDP5%-6%1%-1.7%地大型企业中的碳计。2021企业Downs,2021;Reuters,202120252050a2060“”Downs,202120352030XuandChen,2020中国未来大的减排“2060年碳中”标。业业在中国源构中的比例过高50%Earth,2021Schiermeier,2021“”64%57%2021“”a20202015Ambrose,2022任2022,2021中国“”进展于有的大持和的，中国在的。•可能源发、和企业能、能、能和能，具的能。•全国于2021中国的为全大的。•中国国的和，，中国也国CNBC,2021。•可持续的业自2005，中国有业发展。中国在助业用也ScottandSi,2020;Makichuk,2020。•中国能源LEED长的国，LEED的国，仅于国Zheng,2021。经会企业业社会“”009企业“—”会Fankhauser,2021“”业CBAM企业会会社企业社会社会社“”“”CAT,202120302050企业业企业会企业碳企业“2050”“2030”“”企业2050企业企业“”会企业carboncredits主1：2030年来近，高的企业领碳排放管度加大、碳排放报告高的性。会企业企业业主2：高的企业领认新低碳育出的新的商业机会。近年来，企业ESG（环境、社会及理）报告及计的受已经持发展专家活动家，为责降低组合中的主金融者Mattison,20222021EngineNo.1EngineNo.1责“”Crowley,2021Herbst-Bayliss,20212021ESG35GreenBiz,2022Fernandez,2021企业ESGenvironmental,socialandgovernance,社会企业ESG社会责任010ESG白皮书在•20216，国的长和中行行长共相TCFD的，推行相的Caswell,2021。•2021，国会SEC资的SEC,2022，有75%的资持，SEC可能会发的Gensler,2021。•20213，可持续SFDR，的资ESG题可持续发展的Intuition,2021。•20213，中国发企业行，“”大企业行业企业的、程和。责于。202111会IFRS国际持发展准理事会（ISSB）会会IASB会会140IFRS,2021会会于的相，•有国20302050行•CDP相等的相•有具企业和中的，用自身。企业“1”“2”“3”企业CarbonTrust,2022业B2C312a企业未来，大型国企业会对其商的明度碳减排承提出高，极合，相支持。WEFBCG企业BCG,2021“”企业“1.5°C领导者”ExponentialRoadmapInitiative,2022企业书会企业企业SMEClimateHub011的全的和发的，全50%的自下、、时、费FMCG、、、业和BCG,2021。，，有可40%的，不会大。业会企业DaCostaetal.,2021企业2023企业业源有，中小企业很实现其排放标。Makower,2021企业业WeMeanBusinessExponentialRoadmapInitiative会ICC“”——中小企业中心SMEClimateHub,2022“”企业会“1.5°C”企业“”企业“1.5”业Intuit行动市（）企业Hilmer2021202111100企业2030行有的资助企业，大的，于有资可的推。•ScienceBasedTargetsGuidance的行业可助业企业————解1、2和3相的。，价值行业的/sectors。•1.5°C企业The1.5°CBusinessPlaybook“”和“行”发SMECLIMATEHUB,2020，企业，和价值b的，行企业战略，社会的行/1-5c-business-playbook。•中企业的ThejourneytonetzeroforSMEs于CarbonTrust300国企业和3000的，中企业的，中企业在的“”，有的CarbonTrust，2022b/resource-efficiency/journey-to-net-zero。•中企业和大企业B-Corp’sguidelinesforSMEsandlargerbusinesses共企业BCorpBLabUK中企业“”UKBCorps,2020/l/39792/2020-12-17/9l93dt，同时助大企业解“进行”的/climateemergencyplaybook。50国中900共企业的UKBCorps,2022。b012ESG白皮书业家群体•业持空（SAF）80%SABAESA业业企业Salesforce/saba/DHLMaersk•碳（SteelZero）2050100%LendleaseGrosvenorUK业SKFOrsted/steelze-ro与业企业•加速融减排联（LEAF）：略融26会会“”10/书AirbnbGSKSalesforce企业•源联（BreakthroughEnergyCoalition）：·BillGates·JeffBezos·RichardBranson·MichaelBloomberg“”排放、研发以及产品广2050/•国中西部大联（）：业regenerativeagricultureRodaleInstitute,2020动行业型升。OatleyNutrien会EDF会WWF会TheNatureConservancy系1社会2业3/MidwestRealCrop,202220307003业业企业企业化企业企业业业任会全业务减排业“化”业——Clancy-andMakower,2021会企业高管考013以及有业务动为动。企业Makoweretal.,2021•行业化进程加企业•营29%Leung,2018EuropeanCommission,2021新利用高计b源实现营过程排放。TheRoyalSociety,2021制系JohnsonControls,2021低碳业•工业部原业350业Hellsternetal.,2021研究的，多的关，企业已经以实现工办公室中行的小型机、机、机的化。的“可”的用，在有去，在进，不。源不仅能，能的Avelar,2020。有在的下用，时有的。期的在商用进The品RoyalSociety,2021。化企业企业企业企业企业Salesforce业业企业Jupiter,2022业Jupiter企业业“”OatleyAllbirds2021Unilever7Manning,2021;Wolfrom,2021Logitech“”业Logitech,2022企业“”任例，持服联（SAC）014ESG白皮书发了指数（HiggIndex），全面量服企业成品的碳SAC,2022PaneraBreadWRI2030业25%Wolfrom,20215.38“”CoolFoodMeal业企业企业在相现新的承，2022年全愿碳市规模计大10元，比增长60%。3企业GreenBizEditors,2021“”“”责1）科学碳标组织（SBTi）认为，企业碳排放量的比例只有制在10%以内，宣已实现“”标2）碳减排项，只有经过的质碳用经得者管部的。————业原FavasuliandSebastian,2021•••••“排放碳”SmithSchoolofEnterpriseandtheEnvironment,202051书2345Clancy,2021不的能进，的，发的。Terraformation的，的可续。在的进行大积，大。用能进行，于在。Terraformation发的商业，解。，，不同进行发，可资，持续/。业AldyandGianfrate,2019“ICP”CDP“500业会”Bartlett,20212020CDP25015面品企业ICP业“”业企业ICP企业ICP企业业会企业行•∙有时等进行。•用∙仅用，的。•于自的宣•在进的发展∙，，、费和用的。原∙下∙•的“”行为∙不仅中期，进的行。•大的∙的2050，不。•行2030中期∙全，商的商。的大得，的商自的解决和的，的商业。∙解业下的题，“”解决，可得的和商业。∙资源、，进展。•自下推∙会题。∙打、和可持续发展的。∙、相和进。•解决∙的行，行业的。∙价，积，解决的。∙中企业。•有、有具的，的持。•用∙用B2B和B2C商。可。•资∙资于有行业的。016ESG白皮书与机Blackrock·LarryFink企业Fink,20222021年前，创公司规模320元CNBC,2021企业CVCCVC业CTVC2021CTVCCVC2022143业业GreenbizEditors,20212010VC·（ChrisSacca）是（Twitter）、（Uber）Instagram等科公司的期者（Forbes,2022），他前期与联的明相比。会会JacksonHoleCenterforGlobalAffairs,2021————8“商业度考利”Loizos,2021资·，期企业相，的和资大。的于JacksonHoleCenterforGlobalAffairs,2021•不在的和可能源•源••共•费、企业和的•、的商业资和行的资期内创新实现利的一，是发出成本益高、性出的产品，前广用的碳型、产品程。MadeofAir碳MadeofAir,2022原原H&M202110500Loma,2021HeartAerospace19业LowercarbonCapital,2022ShopifyPlus,2021业任碳与CCUS4000InternationalEnergyAgency2050“”InternationalEnergyAgency,2021CCUS——100CCUScarboncaptureutilizationandstorage业0172030172020业180CCUS2030业业IEA,2022DAC——Budinis,2021DAC低碳cryogeniccarboncapture——“”NETL,2022RemoraRemoraSoltoff,2021YCombinator2021·ElonMusk“1XPRIZE”DeCayeuxandHollett,2021结语业企业过各，了一：待，上行动来。IPCC20302050会1.5会234“”93·DavidAttenborough26会“——是品——原原”品原原公司Maersk：业3%业2018————2050业“”任750：2018业2021Power-To-X2023018ESG白皮书关：•3会会50“”•“”•业2——业Maersk,2020JohnsonControls：————：6.25202020215500业JohnsonControls,2021关：•2021203055%16%ScienceBasedTargetsinitiative•“”Sustainalytics“”“”“——”•2025••3CalebMutua2020Fedex2040：202120407001892%Fehrenbacher,2021：20业业EVCCS关：•动的率：“”2021125003500Holland,2021•融：•量的中期标——2025“”ZEV203030%•合：RedRockBiofuelsCharge-PointCCScarboncaptureandstorageCO2业019•·BillGates:HowtoAvoidaClimateDisaster:TheSolutionsWeHaveandtheBreakthroughsWeNeed•··企业PaulPolmanandAndrewWinston:NetPositive:HowCourageousCompaniesThrivebyGivingMorethanTheyTake•·企业DavidJaber:ClimatePositiveBusiness:HowYouandYourCompanyHitBoldClimateGoalsandGoNet-Zero•WorldEconomicForumandBostonConsultingGroup:NetZeroChallenge:TheSupplyChainOpportunity•·ALifeonOurPlanetTheGreenPlanet,BBC,202226会•“”CountdownTed··JimHagemannSnabe“”DreamsandDetailsforaDecarbonizedFuture•“·”ClimateSolutionsConversationwithChrisSaccaJacksonHoleCenterforGlobalAffairs,2021•“”WhatisNetZero参考文献••••••Abnett,Kate,“Explainer:What'sthedifferencebetween1.5°Cand2°Cofglobalwarming?”,Reuters,November10,2021,/business/cop/whats-differ-ence-between-15c-2c-global-warming-2021-11-07/.AkinGump“UKextendsmandatoryTCFDclimatedisclosuresbeyondpremiumlistedcompaniestoalllargecompaniesandLLPs”,April1,2021,/en/news-insights/uk-extends-mandatory-tcfd-climate-disclosures-beyond-premium-listed-companies-to-all-large-companies-and-llps.html.Ambrose,Jillian,“China’scoalproductionhitrecordlevelsin2021”,TheGuardian,January17,2022,/environment/2022/jan/17/chinas-coal-production-hit-record-levels-in-2021.BakerInstitute,“ShockFinding?ChinaIsTheWorld’sBiggestEnergy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