经济观察网讯 据中证报，近期，环境保护、ESG均是投资者关系互动平台上的热门话题，投资者们不 仅聚焦企业ESG理念的践行成效，还将目光投向企业"绿色价值"的落地情况。如何让企业守住"绿色价 值"、避开"漂绿"陷阱？专家认为，企业应警惕夸大、歪曲、虚假宣传等情形，建立合理的内控流程。 同时，监管部门应建立绿色低碳相关标准，对"漂绿"行为进行监管与处罚，加强信息披露制度的约束 力。 （原标题：投资者追问ESG不走过场，推动企业挤出"绿色泡沫"） ...

Core Viewpoint - The article emphasizes the importance of multi-dimensional social value for listed companies, highlighting the need for a shift in development philosophy to enhance corporate social image and create long-term value for society [1][2][3]. Group 1: Multi-Dimensional Social Value - Listed companies play a significant role as influential social entities, with their social behavior being a focal point of market attention [2]. - The evaluation of corporate social value is multi-faceted, involving various stakeholders such as employees, suppliers, consumers, local governments, and non-profit organizations [2]. - The social value of listed companies is interconnected with financial and industrial investment values, requiring a comprehensive approach to evaluation [3][4]. Group 2: Credit Value Enhancement - Credit value is defined as the ability and willingness of a listed company to fulfill commitments, forming a crucial aspect of social trust capital [6]. - Companies should prioritize credit management, including establishing credit asset management accounts and improving information disclosure practices [7][9]. - High-quality information disclosure is essential for enhancing corporate credit, with a focus on transparency and compliance with regulatory standards [9]. Group 3: Green Value Development - Green value refers to the ability of listed companies to transform ecological responsibilities into sustainable competitive advantages through green technology innovation [10]. - The relationship between green ecological value and market performance is significant, with compliance to environmental standards becoming a new market entry barrier [11]. - Companies are encouraged to integrate carbon footprint management into their operations to lead the green transformation of their supply chains [14]. Group 4: Cultural Value Enhancement - Cultural value encompasses the ability of listed companies to guide social cultural development and meet the high-quality living demands of residents [16][17]. - Companies face challenges in aligning their products and services with the evolving cultural needs of consumers, particularly in areas like elder care and ethical considerations in technology [19][20]. - The exploration of cultural genes and emotional value in products is becoming a key competitive advantage for companies [21]. Group 5: Strategic Value Integration - Strategic value is defined as the alignment of a company's operations with national development goals, leveraging core technologies and regional resources [25]. - Companies are encouraged to actively integrate their strategies with national and regional development plans to uncover new opportunities [26][27]. - The strategic value of listed companies is increasingly recognized as a vital resource for achieving competitive advantages and fostering sustainable growth [27].