T/AIAC 005-2023 Energy company ESG evaluation criteria

Scope

Main technical content: Environmental, social, and corporate governance (ESG) is a new business model proposed by the United Nations. It is an important means of integrating sustainable development concepts into corporate development strategies and management processes, an innovative tool for supporting the positive investment of financial capital and avoiding non-traditional risks, and an evaluation system for measuring the non-financial performance and sustainable development capabilities of enterprises. This document evaluates energy enterprises from three dimensions: environment, society, and corporate governance. Specifically, the "environment" dimension focuses on the enterprise's overall environmental management, its response to climate change, its level of key resource utilization, and its protection of biodiversity; the "society" dimension focuses on the enterprise's safety production, implementation of scientific and technological innovation, provision of customer value, protection of employee rights, and social contributions; and the "corporate governance" dimension focuses on the enterprise's governance structure, adherence to business ethics, implementation of risk internal control, supply chain management, and information disclosure. As a component of the "Zero-Carbon China" standard system and a supporting standard for the "ESG Information Disclosure Standard for Energy Enterprises", this standard aims to "promote excellence through evaluation, avoid risks through evaluation, attract investment through evaluation, and integrate with global norms", strengthen the deep integration of financial capital and the real economy, enhance the sustainable development level and international competitiveness of energy enterprises, and promote the construction of a new ecology for the transformation and development of the energy industry.

Development Information

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