2024年企业可持续发展行业研究报告：ESG引领企业迈向可持续发展（摘要版）

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - The sustainable development of enterprises aims to balance long-term economic benefits, social value, and environmental protection, ensuring that current needs are met without compromising future generations' ability to meet their own needs [7] - The ESG framework is a mainstream approach for enterprises to achieve sustainable development, focusing on Environment, Social, and Governance aspects [7][45] - China's overall sustainable development index improved significantly from 58.1 in 2015 to 84.9 in 2021, marking a 46.1% increase [23][30] - The future trends in China's sustainable development will revolve around climate transition, supply chain strengthening, green finance development, ESG management enhancement, and digital technology [23][39] Summary by Sections Sustainable Development Industry Overview - Sustainable development is defined as a development model that meets current needs without compromising future generations' ability to meet their own needs [18] - The United Nations' 17 Sustainable Development Goals (SDGs) aim to address various social, economic, and environmental issues globally [19] - Policies implemented from 2022 to 2024 aim to enhance China's sustainable development capabilities and promote resource conservation and environmental protection [22] Current Status of Enterprise Sustainable Development/ESG - The number and scale of ESG public and private funds in China are rapidly increasing, with a growing emphasis on ESG reporting among A-share companies [9][94] - As of July 2024, there are 545 ESG public funds with a total net asset value of 516.12 billion RMB, with environmental protection products making up the largest share [88][90] - The ESG investment landscape is characterized by a significant focus on environmental protection, with 60.4% of ESG bank wealth management products being pure ESG themes [92] Sustainable Development Solutions Providers - ACT Group is a leading global provider of sustainable development solutions, offering comprehensive services to help enterprises achieve decarbonization and diverse sustainability goals [150] - Bureau Veritas provides a wide range of services related to sustainability and ESG, helping enterprises assess, manage, and improve their sustainability performance [152]