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    Title: 中國 ESG 發展的特色:從生態國家理論為分析
    The Characteristics of ESG Development in China: An Analytical Perspective from Ecological State Theory
    Authors: 陳子俊
    Chen, Tzu-Chun
    Contributors: 林義鈞
    陳子俊
    Chen, Tzu-Chun
    Keywords: ESG
    永續發展
    生態國家
    永續政策
    中國
    ESG
    Sustainable Development
    Eco-state
    Sustainability Policy
    China
    Date: 2025
    Issue Date: 2025-10-02 11:13:06 (UTC+8)
    Abstract: 隨著全球政經局勢的變遷與極端氣候對生活的影響,世人對於永續發展的關注與投入日益上升,既有文獻對於環境、社會與治理(Environmental、Social、Governance, ESG)的發展與公司績效進行了諸多的討論,惟目前有關於 ESG 的文獻多聚焦於已開發國家中,鮮少針對開發中國家進行討論。而中國做為全球二大經濟體與開發中國家之代表,不論是其日益漸大的溫室氣體排量,抑或其對於全球供應鏈中所扮演的重要角色,對於全球永續發展的進程有著不可忽視的地位。
    因此本文主要聚焦於中國 ESG 的發展,希望透過工業化與結構性壓力(Industrialisation and structural problem pressures)、國際影響 (International influences)、利益團體 (Interest groups)、機構 (Institutions)、理念(Ideals)構成的 5I ,做為變項來分析中國 ESG 發展的研究架構,補充既有文獻對於中國ESG 的了解。總體而言,本文發現中國的 ESG 發展高度來自於國家監管,這樣由上而下的框架,與歐美國家由下而上的發展模式有所不同,中國企業發展ESG 的動力來源於政府強制性的法律規範。並且,在共同富裕的治理目標之下,使得中國 ESG 的發展相當關注社會層面的議題,例如:扶貧與鄉村振興等項目,並且這樣的特色出現於中國的 ESG 揭露、評級與投融資制度之中。
    本文之研究成果結合 ESG 領域與中國研究,揭露中國的 ESG 架構與發展,更系統化的了解中國 ESG 相關特色與制度脈絡。並分別提出對於研究與政策的建議以深化對於中國 ESG 的了解。從研究層面而言,未來的研究可以從中共意識形態與 ESG 的交疊之處,加深兩者之間的連結與關係;從政策層面而言,隨著國際、區域與國家間對於 ESG 制度與實務運作的越發重視,本文亦可做為未來企業進行中國 ESG 相關法令與策略規劃時的參考依據。
    With the shifting global political and economic landscape and the impact of extreme climate events on people’s lives, public attention to and engagement in sustainable development has been increasing. Existing literature has extensively discussed the development of Environmental, Social, and Governance (ESG) practices and their relationship with corporate performance; however, most ESG studies have focused on developed countries, with relatively little attention paid to developing economies. As the world’s second-largest economy and a representative of developing countries, China occupies a critical position in the global sustainable development agenda, whether due to its rapidly growing greenhouse gas emissions and its pivotal role in global supply chains.
    Accordingly, this study focuses on the development of ESG in China. It proposes a research framework based on the “5I” model—Industrialisation and structural problem pressures, International influences, Interest groups, Institutions, and Ideals—to analyze the drivers and characteristics of China’s ESG development, thereby complementing existing scholarship on this topic. Overall, the study finds that China’s ESG development is largely driven by state regulation. This top-down framework contrasts with the bottom-up approaches more common in Europe and the United States, where corporate ESG engagement is often voluntary. In China, corporate ESG initiatives primarily stem from mandatory governmental laws and regulations. Furthermore, under the governance goal of “common prosperity,” Chinese ESG practices place significant emphasis on social dimensions, such as poverty alleviation and rural revitalization. These features are embedded in China’s ESG disclosure practices, rating systems, and investment and financing mechanisms.
    The findings of this study integrate the field of ESG with China studies, revealing the structure and development of ESG in China and providing a more systematic understanding of its distinctive characteristics and institutional context. The study further offers recommendations for both academic research and policy to deepen insights into China’s ESG. From the research perspective, future studies could explore the intersections between the Chinese Communist Party’s ideology and ESG, thereby strengthening the linkage and relationship between the two. From the policy perspective, as international, regional, and national attention to ESG systems and practical operations continues to grow, this study may serve as a reference for enterprises in formulating compliance strategies and policies related to ESG in China.
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    Description: 碩士
    國立政治大學
    政治學系
    111252006
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111252006
    Data Type: thesis
    Appears in Collections:[政治學系] 學位論文

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