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万联证券-策略深度报告：把握ESG投资机遇-230614

ESG 概念关注度逐步提高：ESG 即环境、社会和公司治理,起源于社会责任投资（SRI），关注除财务业绩之外的企业评价标准，帮助量化企业的社会责任表现。在碳中和背景下，ESG的提出契合了当前全社会对可持续发展的诉求，已成为全球可持续发展的焦点。环境表现(E)、社会责任（S）、公司治理（G）作为责任投资中的三个重要因子，共同构成了 ESG 的重要评价体系。全部A股ESG评级特征：总体看，截至202

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