"低碳转型、重视ESG能力建设是大势所趋，未来十年二十年关系到车企的生死存亡，"中国会计学会 副会长、厦门国家会计学院教授黄世忠对虎嗅表示。在电动化之外，车企如何构建ESG能力，如何提 升碳足迹核算和披露水平，正逐步影响它们在全球资本、监管、市场层面的"通关能力"。 那么，中国主流车企在ESG治理上到底处于什么水平？哪些品牌开始"做得像样"，又有哪些还停留在 口号与营销噱头？ 环境维度： 头部新势力领跑，传统车企治理 出品｜虎嗅ESG组 作者｜陈玉立 头图｜AI生成 本文是 #ESG进步观察 #系列第151篇文章 本次观察关键词：车企ESG 今年上半年，Wind 数据显示A 股新能源汽车整车行业在 ESG 信息披露方面的活跃度显著提升：16 家上市公司中已有 14 家发布了 ESG 或可持续发展报告，披露率高达 87.5%。 具体到企业，小鹏汽车于上半年完成四款在售车型的全价值链碳核算，在新势力车企中率先公开披露 范围三碳排放分类明细数据；吉利也在最新发布的ESG报告中披露"单车全生命周期碳排放下降 18%"。一系列动作背后，是汽车企业在电动化浪潮中对 ESG 能力的重新审视——在"卷性能""卷智 驾"之后， ...

Core Insights - The article highlights the significant improvement in ESG (Environmental, Social, and Governance) disclosure among Chinese electric vehicle manufacturers, with 87.5% of listed companies releasing ESG or sustainability reports in the first half of the year [1] - The focus on low-carbon transformation and ESG capability building is becoming crucial for the survival of automotive companies in the next 10 to 20 years [1] - The article questions whether Chinese EV companies are beginning to prioritize ESG as they have previously focused on performance and intelligent driving [1] Group 1: ESG Disclosure and Ratings - 14 out of 16 listed companies in the A-share new energy vehicle sector have published ESG reports, indicating a strong commitment to transparency [1] - Companies like Xpeng Motors and Li Auto have received AAA ratings from MSCI, showcasing their comprehensive ESG reporting and governance strategies [2] - BYD has made notable progress in governance by establishing a sustainability committee and disclosing Scope 3 emissions for the first time in its 2024 report [3][4] Group 2: Carbon Emissions and Reduction Efforts - Xpeng Motors is projected to reduce over 3.11 million tons of CO2 emissions through its electric vehicle production in 2024, emphasizing its commitment to carbon reduction [2] - Geely reported an 18% decrease in lifecycle carbon emissions per vehicle compared to the 2020 baseline, showcasing its efforts in sustainability [3] - The article notes that while companies like BYD have detailed disclosures, there is still room for improvement in the completeness of their Scope 3 emissions data [4] Group 3: Supply Chain and Operational Challenges - Traditional automakers face challenges in ESG governance due to complex governance structures and supply chain issues, which hinder their ability to disclose comprehensive ESG data [6] - The article discusses the aggressive operational capital management strategies employed by both new energy and traditional automakers, which often involve delaying payments to suppliers [7] - The need for fair competition and responsible supply chain management is emphasized, as aggressive strategies can harm suppliers and disrupt the industry [13] Group 4: Recommendations for Improvement - Companies are advised to integrate environmental and social issues into their business strategies and governance structures to enhance their ESG performance [15][16] - Establishing dedicated teams and processes for managing ESG issues is crucial for effective governance [15] - The article suggests that companies should set clear sustainability goals and integrate them into their annual performance metrics [17]