彭华岗回应每经：企业下一步要把ESG管理体系上升至战略层面，从技术体系方面进一步完善制度与管理机制

Core Viewpoint - The article discusses the significant role of ESG (Environmental, Social, and Governance) in the green transformation of Chinese enterprises, emphasizing the need for a systematic approach to enhance ESG disclosure and compliance in line with national policies and international standards [1][3]. Group 1: ESG Policy and Implementation - Large enterprises, including state-owned and private companies, are prioritizing policy research to elevate ESG management to a strategic level, enhancing institutional and management mechanisms for sustainable progress [2]. - ESG is viewed as a collective responsibility of all employees, requiring a new approach to social responsibility that engages every staff member [2]. Group 2: ESG Disclosure Standards - The future of ESG disclosure for large companies is moving towards mandatory compliance, with the establishment of sustainable disclosure standards expected to enhance the quality and consistency of ESG reporting [2]. - The integration of digital technology in ESG information disclosure systems is anticipated to reduce costs and improve efficiency, linking disclosure quality to corporate financing costs [2]. Group 3: Alignment with International Standards - ESG is recognized as an international language aimed at promoting global sustainable development, and China is encouraged to align its ESG practices with international standards while addressing local issues such as rural revitalization and carbon neutrality [3][4]. - The establishment of a Chinese ESG standard system is essential, which should be based on international guidelines but tailored to local conditions, focusing on dual materiality—financial importance and impact significance [4].