本文为ESG专题栏目文章之一，上文讲述了什么是ESG？ESG的理念包含那几部分？本文讲分享ESG评价体系。
环境、社会和公司治理又称为ESG（Environmental, Social and Governance），从环境、社会和公司治理三个维度评估企业经营的可持续性与对社会价值观念的影响。
ESG评价体系又称ESG评级（ESG Ratings），是由商业和非营利组织创建的，以评估企业的承诺、业绩、商业模式和结构如何与可持续发展目标相一致。它们首先被投资公司用来筛选或评估其各种基金和投资组合中的公司。求职者、客户和其他人在评估商业关系时也可以使用这些评级，而被评级的公司本身也可以更好地了解他们的优势、劣势、风险和机会。
一、ESG评价体系工作流程
ESG评级的工作流程主要由三部分组成：一是数据采集和信息归纳，二是指标设置、评分评级和形成评级结果，三是将评级结果指数化，从而形成服务投资的产品。一家评级机构可能开展以上全流程工作，也可能仅参与其中部分工作。
因为ESG至今尚未有全球统一的定义和披露标准，各评级体系往往会基于全球报告倡议组织（GRI）、可持续发展会计准则委员会（SASB）等的ESG披露标准，根据MSCI或申万等行业分类选取不同的指标并构建方法论，形成评价体系。
ESG评价体系以环境（Environmental）、社会（Social）以及公司治理（Governance）三方面为核心，向下细分为三到四层具体指标进行评分。
二、国内外主要ESG评价体系
（一）国外
- MSCI
- 路孚特Refinitiv
- 富时罗素FTSE Russell
- 标普全球Sustainable1
- 晨星Sustainalytics
（三）国内
- 商道融绿
- 中财大绿金
- 社会价值投资联盟
- 中诚信绿金
- 秩鼎
新浪财经ESG评级中心于2021年上线ESG评级查询平台，覆盖10余家国内外主流评级机构的评级结果。
中国ESG评价体系起步较晚，目前影响力还较为欠缺。中国ESG评价体系建设需要立足中国经济社会发展大局，充分考虑碳中和碳达峰的战略要求、乡村振兴的宏伟布局等中国议题；同时，要顺应全球趋势，让中国的ESG评级接轨国际前沿，促进中国ESG评级与国外ESG评级互认；此外，构建ESG评级体系，既要充分考虑不同发展阶段、不同规模、不同行业的特殊性，也要进行全局性谋划和前瞻性思考。 [2]
三、ESG评级对象
国外评级体系的评级对象覆盖全球数千家公司，而国内评级体系的评级对象主要局限于国内，以A股上市公司、中证800、沪深300为主。
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ESG专题文章系列（二）：ESG评价体系翻译：
This article is one of the ESG special column articles. What is ESG? What are the components of the ESG philosophy? This article is about sharing ESG evaluation system.
Environmental, Social and corporate Governance, also known as ESG (Environmental, Social and Governance), assesses the sustainability of business operations and their impact on social values from the three dimensions of environmental, social and corporate governance.
ESG Ratings, also known as ESG Ratings, are created by business and non-profit organizations to assess how companies’ commitments, performance, business models and structures align with the Sustainable Development Goals. They are first used by investment firms to screen or evaluate companies in their various funds and portfolios. Job seekers, clients, and others can also use these ratings when evaluating business relationships, while the rated companies themselves can better understand their strengths, weaknesses, risks, and opportunities.
I. Workflow of ESG evaluation system
The workflow of ESG rating is mainly composed of three parts: first, data collection and information induction; second, indicator setting, scoring and rating and forming rating results; third, indexing rating results to form service investment products. A rating agency may carry out all of these processes, or it may participate in only part of them.
Because ESG has not yet had a globally unified definition and disclosure standards, the rating system is often based on the Global Reporting Initiative (GRI), Sustainable development Accounting Standards Board (SASB) and other ESG disclosure standards, according to MSCI or Shenwan industry classification to select different indicators and build a methodology to form an evaluation system.
The ESG evaluation system focuses on three aspects: Environmental, Social and corporate Governance, and is subdivided down into three or four layers of specific indicators for scoring.
Major ESG evaluation systems at home and abroad
(1) Foreign countries
MSCI
Refinitiv
FTSE Russell
S&p Global Sustainable1
Morningstar Sustainalytics
(3) Domestic
The business road melts green
Zhongcai big green gold
Social Value Investment Alliance
Zhongxin green gold
Chichiding
Sina Finance ESG Rating Center launched the ESG rating query platform in 2021, covering the rating results of more than 10 domestic and foreign mainstream rating agencies.
China’s ESG evaluation system started late, and its influence is still relatively lacking. The construction of China’s ESG evaluation system should be based on the overall situation of China’s economic and social development, and fully consider the strategic requirements of carbon neutrality and carbon peaking, the grand layout of rural revitalization and other Chinese issues; At the same time, it is necessary to conform to the global trend, bring China’s ESG rating into line with the international forefront, and promote the mutual recognition of China’s ESG rating and foreign ESG ratings; In addition, the construction of ESG rating system should not only fully consider the particularity of different development stages, different scales and different industries, but also carry out overall planning and forward-looking thinking. [2]
Third, ESG rating objects
The rating objects of the foreign rating system cover thousands of companies around the world, while the rating objects of the domestic rating system are mainly limited to the domestic, mainly A-share listed companies, China Stock Exchange 800, and Shanghai and Shenzhen 300.
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