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Amid the global shift towards sustainable development, the prominence of Environmental, Social, and Governance (ESG) metrics has markedly increased. ESG performance not only shapes long-term corporate strategy but also significantly influences investors’ decision-making processes. This report examines the design and measurement of ESG performance metrics, focusing on standards set by prominent international institutions such as FTSE Russell and MSCI, alongside localized ESG evaluation criteria developed by Chinese institutions like Huazheng, SynTao Green Finance, and Wind. By offering a detailed analysis of the principles and frameworks underlying ESG reporting, this report aims to provide a comprehensive and practical approach to ESG performance evaluation, thereby enhancing corporate sustainability and competitiveness in the global marketplace.

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ESG Performance Evaluation and Reporting

  • 章节

  • 发表日期：

    2025年

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  • Liang Liang,
  • Tao Ding,
  • Ruipeng Tan,
  • Malin Song

摘要

Amid the global shift towards sustainable development, the prominence of Environmental, Social, and Governance (ESG) metrics has markedly increased. ESG performance not only shapes long-term corporate strategy but also significantly influences investors’ decision-making processes. This report examines the design and measurement of ESG performance metrics, focusing on standards set by prominent international institutions such as FTSE Russell and MSCI, alongside localized ESG evaluation criteria developed by Chinese institutions like Huazheng, SynTao Green Finance, and Wind. By offering a detailed analysis of the principles and frameworks underlying ESG reporting, this report aims to provide a comprehensive and practical approach to ESG performance evaluation, thereby enhancing corporate sustainability and competitiveness in the global marketplace.