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读懂 ESG ESG入门一本通（2024年）
一、ESG 发展概况 （一）ESG 内涵及发展 ESG，是 Environmental（环境）、Social（社会）和 Governance（治理）三个英文单词的首字母缩写，是近年来金融市场兴起的重要投资理念和企业行动指南，亦是可持续发展理念在金融市场和微观企业层面的具象投影。 ESG 强调企业不仅要关注财务绩效，也要从环境、社会及治理角度衡量企业价值，使企业履行社会责任的表现可量化、可比较并可持
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