对话安永ESG合伙人李菁：ESG是企业的管理工具，不是信息披露工具

Core Viewpoint - The 2025 Sustainable Global Leaders Conference highlighted the significant differences in ESG (Environmental, Social, and Governance) development across various regions in China, with major cities like Beijing, Shanghai, and Hong Kong leading in ESG understanding and management [1] ESG Disclosure Rates - Shanghai has an ESG disclosure rate of 57%, while Beijing also shows a very high disclosure rate, making these two cities national leaders in ESG practices [1] - Hong Kong-listed companies have nearly achieved 100% ESG disclosure [1] Regional Differences in ESG Practices - There is a notable contrast in ESG practices between first-tier cities (Beijing, Shanghai, Guangzhou, Shenzhen) and inland regions, with coastal cities being more receptive to international information and advanced experiences [1] - Inland companies are often still focused on meeting compliance requirements rather than fully embracing ESG management [1] Global Perspective on Chinese Companies' ESG Levels - From a global standpoint, Chinese companies are not lagging in ESG levels, with many new standards being introduced this year [1] - Policy guidance is contributing to the steady improvement of ESG management levels among Chinese enterprises, with aspirations for them to become global leaders in ESG and green finance [1] ESG as a Management Tool - ESG should be viewed as a management tool rather than merely an information disclosure tool, as it can modernize corporate governance [1]