“双碳”目标下ESG投资的实践探索

Group 1: ESG Investment as a Mainstream Strategy - The concept of ESG (Environmental, Social, and Governance) has gained significant traction globally, with its roots tracing back to 2004 when the UN Global Compact first introduced it [1][2] - ESG investment is increasingly recognized as a critical factor influencing long-term financial value, driven by regulatory changes and shifts in consumer attitudes [2][3] Group 2: Impact of "Dual Carbon" Goals on ESG Investment in China - The "dual carbon" goals proposed by the Chinese government align closely with global climate change initiatives, emphasizing the urgency of the environmental dimension of ESG in China [3] - Regulatory bodies are promoting green finance development, which is expected to create substantial long-term investment returns for asset management institutions [3] Group 3: Actions Taken by Bosera Fund in ESG Investment - Bosera Fund has established a comprehensive ESG investment framework, including an ESG investment decision-making committee and a dedicated research team [5][6] - The fund has developed a unique ESG scoring and rating system tailored to the characteristics of the Chinese capital market, integrating local sustainable development issues [9] - Bosera Fund actively engages with portfolio companies to promote sustainable practices and has initiated projects to assess corporate sustainability value [10] Group 4: Commitment to International ESG Initiatives - Bosera Fund became a signatory of the UN Principles for Responsible Investment (UN PRI) in 2018, committing to integrate ESG issues into investment analysis and decision-making [14] - The fund supports the Task Force on Climate-related Financial Disclosures (TCFD) and is exploring participation in other international sustainable development organizations [14] Group 5: Challenges and Future Outlook for ESG Investment - The main challenges for ESG investment in China include insufficient awareness and resource allocation among market participants, leading to inadequate ESG data quality and disclosure [20] - Bosera Fund is focused on enhancing its ESG investment system by learning from established international frameworks and engaging with various stakeholders to promote ESG practices [20][21]