%0 Journal Article
%T 一汽集团践行ESG的表现及优化研究<br>Study on the Performance and Optimization of ESG Practice in FAW Group
%A 张艺欣
%A 李佳琳
%A 朱慕轩
%J Frontiers of International Accounting
%P 465-472
%@ 2169-2580
%D 2024
%I Hans Publishing
%R 10.12677/fia.2024.133059
%X 在全球经济高速发展的今天，绿色发展和可持续发展已成为各国企业竞相追求的目标。党的二十大报告中明确提出的“双碳”目标，为我国企业的转型升级和低碳发展指明了方向。ESG报告作为企业对外展示其环境、社会责任、公司治理绩效的重要载体，其质量的高低不仅关乎企业形象的塑造，更对推动企业的可持续发展具有深远影响。本文旨在以一汽集团为例，根据我国现有的ESG评级标准，基于ESG报告分析该公司ESG表现，并针对存在的问题提出具体建议，以期为一汽集团乃至整个汽车行业的可持续发展提供有益借鉴。<br />
In today’s rapid development of global economy, green development and sustainable development have become the goals that enterprises in various countries are competing to pursue. The “double-carbon” goal clearly put forward in the report of the 20th Party Congress points out the direction for the transformation and upgrading and low-carbon development of enterprises in China, and the quality of ESG report, as an important carrier for enterprises to show their environmental, social responsibility and corporate governance performance to the outside world, is not only related to the shaping of corporate image, but also has a far-reaching impact on the promotion of sustainable development of enterprises. The purpose of this paper is to take FAW Group as an example, analyze the company’s ESG performance based on the ESG report according to the existing ESG rating standards in China, and put forward specific suggestions for the existing problems, with a view to providing useful reference for the sustainable development of FAW Group and the entire automotive industry.
%K ESG表现，一汽公司，案例研究，优化研究<br>ESG Performance
%K FAW
%K Case Study
%K Optimization Study
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=90770