中国企业环境、社会与治理报告（2025）
中文摘要
《中国企业环境、社会与治理报告（2025）》延续前作专业视角，集聚专家智慧，结合实证研究，在企业调研与多源数据融合的基础上，依据中华环保联合会《企业环境社会治理（ESG）评价指南》团体标准，持续优化ESG发展指数模型，将研究对象从上市公司扩展至更广泛的企业类型，全景式观察并深入解读2024年以来中国企业在ESG方面的发展态势。
在全球ESG格局深度演进、标准互认、价值链监管与反“漂绿”强化的背景下，中国ESG体系在政策推进、市场驱动与企业转型的协同作用下实现系统性突破。主要表现为政策体系实现从分散探索到系统构建的关键跨越，绿色金融规模持续扩大，碳交易机制不断完善，企业披露水平与治理能力同步提升。中国通过顶层设计、制度创新、市场赋能与国际协作，构建起具有中国特色的可持续发展范式，为全球治理贡献了中国思路。
基于对全国5231家企业的持续追踪，报告显示中国企业ESG发展指数首次突破50，呈现头部引领、中部追赶、尾部收缩的良性发展格局。社会维度持续领先，环境维度增速最快，治理维度仍是主要短板。报告还揭示了信息披露水平提升、数字化赋能深化、社会价值创造模式升级、生物多样性保护升温、合规体系建设加快等重要趋势。通过多个专题，报告深入探讨中国企业ESG评级与企业价值创造、ESG与品牌战略、可持续供应链建设、新商业文明与科技向善等前沿议题，系统探索ESG从合规要求向核心竞争力转化的路径与机制。
研究指出，当前中国ESG面临理论、实践与治理三重争议，其本质是生产关系调整、制度创新滞后及全球治理话语权争夺的反映。中国企业ESG发展正处于体系成型关键期，面临诸多挑战，核心问题包括中小企业参与不足、信息质量与公信力不足、评级机构独立性与专业性受到质疑、应用场景有限及激励机制不完善。报告建议，应系统性构建激励相容的制度框架，分层分类支持中小企业发展，建设国家级企业ESG数据枢纽，规范评级生态，拓展应用场景并深化政策与市场激励，以推动中国企业ESG高质量发展。
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总报告
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行业报告
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专题篇
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案例篇
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