ESG框架下公司社会责任的法治化路径研究

Research on the Legalization Path of Corporate Social Responsibility under the ESG Framework

摘要: 近年来，ESG理念引起国际社会的广泛关注，ESG作为兼具分析、评价与指引功能的工具，为企业社会责任的落地提供了系统性框架，要求企业在追求经济效益的同时，积极履行对环境、社会和利益相关者的治理责任。我国公司法早已确立公司社会责任要求，且呈现出进一步明确化、法律化的立法趋势，但在法治化过程中仍存在社会责任条款可操作性不足、实施监督机制缺失、信息披露不透明等问题，同时ESG评级不透明、E、S、G三者在本土情境下的关联与矛盾也成为法治化推进的新痛点。本文以ESG为核心分析工具，剖析E、S、G在中国情境下的内在逻辑与现实冲突，探讨法律对ESG评级问题的回应路径，进而提出ESG框架下公司社会责任法治化的具体策略，以期为我国公司社会责任的法治化实践提供理论参考。

Abstract: In recent years, the ESG concept has attracted widespread attention from the international community. As an integrated tool with analytical, evaluative and guiding functions, ESG provides a systematic framework for the implementation of corporate social responsibility, requiring enterprises to actively fulfill their governance responsibilities to the environment, society and stakeholders while pursuing economic benefits. China’s Company Law has long-established requirements for corporate social responsibility, and there has been a legislative trend of further clarifying and legalizing such requirements. However, in the process of legalization, problems remain such as the lack of operability of corporate social responsibility clauses, the absence of implementation and supervision mechanisms, and opaque information disclosure. Meanwhile, the opacity of ESG ratings and the inherent connections and contradictions among Environmental, Social and Governance (ESG) dimensions in the Chinese context have become new pain points in advancing the legalization drive. Taking ESG as the core analytical tool, this paper analyzes the internal logic and practical conflicts of E, S and G in the Chinese context, explores the legal response paths to the problems of ESG ratings, and further puts forward specific strategies for the legalization of corporate social responsibility under the ESG framework, aiming to provide theoretical references for the practice of legalizing corporate social responsibility in China.