Sou Hu Cai Jing·2025-12-15 02:17Core Insights - The article discusses the ESG-V rating system applied to listed companies in Guangdong, emphasizing its role in assessing the sustainability and investment value of companies in China's economic hubs [1][2][3] Group 1: ESG-V Rating Framework - The ESG-V rating system integrates corporate value into traditional ESG assessments, focusing on objective, industry-specific, and verifiable metrics [1][2] - The evaluation covers four dimensions: Environment (E), Social (S), Governance (G), and Value (V), aiming to provide a comprehensive view of corporate sustainability and investment potential [1][3] Group 2: Environmental (E) Assessment - The environmental evaluation extends beyond pollution control to assess the overall environmental impact across the entire supply chain, including raw material sourcing and product lifecycle [1] - Companies are identified based on their ability to innovate with green technologies and collaborate within the industry to build long-term competitive advantages [1] Group 3: Social (S) Assessment - The social dimension focuses on the legality and authenticity of corporate operations, scrutinizing issues like financial fraud and information disclosure violations [1][2] - It emphasizes the fundamental legal responsibilities and social trust obligations that companies owe to investors, employees, and the public [1] Group 4: Governance (G) Assessment - Governance is defined as "corporate oversight," expanding the evaluation to include relationships with all stakeholders, particularly in tax compliance and debt obligations [2] - The framework incorporates the business environment into governance assessments, highlighting the importance of positive interactions with regulatory bodies [2] Group 5: Value (V) Assessment - The value dimension innovatively integrates corporate value into the ESG framework, utilizing the "Ji'an Pricing" model to assess long-term investment value and valuation rationality [2] - This allows investors to evaluate companies' sustainability capabilities alongside their potential for investment returns within a unified framework [2] Group 6: Guangdong Listed Companies Evaluation - A total of 790 companies were evaluated in Guangdong, with 8 achieving the highest rating of AAA, including notable firms like Haitai Flavor Industry and China Merchants Bank [3][5] - The rating system categorizes companies into ten levels from AAA to D, with 35 companies rated AA and 122 rated A, indicating a solid foundation for sustainable development and value management in Guangdong [3][5]