今天分享的是：责扬天下中上协：中国上市公司ESG价值核算报告（2025年） 报告共计：56页 《中国上市公司ESG价值核算报告（2025年）》核心总结 《中国上市公司ESG价值核算报告（2025年）》由中国上市公司协会联合责扬天下编写，系统呈现了国内外ESG价值核算的发展态势、上市公司ESG数据披 露与价值核算成果，以及相关应用场景与未来趋势，为ESG领域的实践与发展提供了重要参考。 在国内外进展方面，国际上多元资本联盟与IFVI战略合并，计划构建全球统一价值核算因子数据库，ISSB拟修订相关准则以提升披露一致性与互操作性。 国内启动《企业可持续价值核算指南》国家标准计划，构建了兼具国际趋同性与本土化特征的披露体系，推动ESG价值核算进入标准化阶段。 上市公司ESG数据披露成效显著。2024年，A股及港交所上市内地公司ESG报告发布率达54.66%，环境与社会类关键指标披露数量逐年上升，二氧化碳排放 数据质量A级公司数量较2022年增长超50%。各行业披露率均超30%，银行、非银金融等行业发布率尤为突出。 2024年度ESG价值核算结果呈现积极态势。实现ESG正面净影响的公司数量持续增加，环境维度排放强度和资 ...

报告由中国上市公司协会与责扬天下联合发布，聚焦 ESG 价值货币化核算，系统分析 2024 年 A 股及港股上市公司 ESG 表现，探索核算体系在投资与企业 运营中的应用，为可持续发展提供数据支撑与实践指引。 报告背景方面，国内外 ESG 核算标准持续完善。国际上，多元资本联盟与 IFVI 战略合并，计划构建全球统一价值核算因子数据库，ISSB 拟修订相关准 则；国内启动《企业可持续价值核算指南》国家标准制定，推动核算进入标准化阶段。上市公司 ESG 信息披露成效显著，2024 年报告发布率达 54.66%，环 境与社会类关键指标披露率逐年上升，二氧化碳排放数据质量 A 级企业数量较 2022 年增长超 50%。 2024 年核算结果呈现三大特征。ESG 净价值方面，2373 家公司实现正向净影响，同比增长 934 家，银行业、计算机行业正向占比领先。环境维度，排放强 度与资源使用强度稳中有降，交通运输、建筑材料等行业碳排放强度下降，有色金属、石油石化行业水资源使用效率提升；社会维度，3460 家公司创造正 向社会价值，纳税强度、员工培训投入等成为核心贡献领域，共同富裕净值同比增长超 20%。ESG 风险机遇 ...

Core Insights - The World Economic Forum's 16th Annual Meeting of New Champions (Summer Davos Forum 2025) has commenced, focusing on global economic, technological, and environmental issues with participation from global leaders in politics, business, and academia [1] - The founder of Zeyang Tianxia, Yin Gefei, and Vice President Dai Yibo attended a closed-door discussion on "Natural Capital Accounting: From Intangible Capital to Priceless Assets," sharing innovative ideas and practical achievements in the field of natural capital accounting [1][3] Group 1: Natural Capital Accounting - Yin Gefei emphasized the importance of natural capital as a crucial support for corporate and societal development, highlighting the growing significance of its accounting and value assessment in the context of increasing global focus on sustainable development [3][5] - ESG (Environmental, Social, and Governance) value accounting is presented as a comprehensive assessment method that can measure corporate performance in environmental, social, and governance aspects, providing new perspectives and tools for natural capital accounting [3][5] Group 2: ESG Value Accounting - Promoting ESG value accounting is identified as an effective pathway to advance natural capital accounting, with ESG investments driving environmental and biodiversity investments [5] - Accurate assessment of corporate reliance on natural capital and its impacts is essential for companies to understand their environmental and social responsibilities, enabling them to formulate scientifically sound sustainable development strategies [5] Group 3: Zeyang Tianxia's Contributions - Zeyang Tianxia has completed over 30 natural capital accounting projects across various industries, utilizing scientific methods and rigorous data analysis to help companies understand their current status and issues regarding natural capital utilization and protection [6] - The establishment of the Multicapital Alliance's China Center at Zeyang Tianxia in 2022 signifies recognition of the company's work in natural capital and social and human capital [6]