“双碳”背景下钢铁行业ESG表现与企业高质量发展研究——以宝钢股份为例

Research on ESG Performance of Steel Industry and High-Quality Development of Enterprises under the Background of “Double Carbon”—The Case of Baoshan Iron & Steel

摘要: 近年来，在“碳中和”“碳达峰”的背景下，我国政府、机构、企业越来越重视涵盖了环境、社会和公司治理的ESG理念，“双碳”目标中钢铁行业的ESG表现也随之成为关注重点。为了研究钢铁行业ESG表现与企业高质量发展，本文选取钢铁行业中在ESG领域实践表现良好的宝钢股份作为案例企业，对其ESG内外部动因、各方面表现与高质量发展进行深入分析，由此指出整个钢铁行业在ESG实践中存在的问题，并给出针对性的建议，为钢铁行业ESG转型及未来可持续发展提供借鉴。

Abstract: In recent years, under the background of “carbon peaking” and “carbon neutrality”, the Chinese government, institutions and enterprises have paid more and more attention to the ESG concept covering environment, society and corporate governance, and the ESG performance of the steel industry in the “Double Carbon” goal has also become the focus of attention. In order to study the ESG performance and high-quality development of enterprises in the steel industry, this paper selects Baoshan Iron & Steel, which has a good practice performance in the field of ESG in the steel industry, as a case enterprise, and makes an in-depth analysis of its internal and external motivation, various performances and high-quality development, thus pointing out the problems existing in ESG practice in the whole steel industry, and giving specific suggestions to provide a reference for ESG transformation and future sustainable development in the steel industry.