何以“长披厚雪”？ESG牵引赋能边界突破与价值共享——中国神华的绿色转型
案例编号：
CN_2023KJYGSCW_7895
被浏览次数：
401
案例名称：
何以“长披厚雪”？ESG牵引赋能边界突破与价值共享——中国神华的绿色转型
译名：
How to Achieve "Long-Term Resilience in Deep Snow"? ESG Guiding Empowerment for Boundary Breakthroughs and Value Sharing——The Green Transformation of China Shenhua
案例作者：
宋建波、曹文成、佘承晔、张绍伟
作者单位：
中国人民大学商学院
译者：
-
案例企业：
中国神华能源股份有限公司
行业：
能源业
学科领域：
会计与公司财务、其他
规模：
大型
案例语种：
中文
案例类型：
描述型
中文关键词：
中国神华；ESG；绿色转型；边界突破；价值共享
英文关键词：
China Shenhua Corporation Limited; ESG; Green Transformation; Boundary Breakthrough; Value Sharing
中文摘要：
促进企业绿色转型是中国实现高质量发展的重要路径。作为我国极具有代表性的煤电公司，中国神华坚持绿色发展，追求卓越，公司从2012年开始实施绿色转型之路，坚持高品质绿色转型发展，扛起转型主力之责。高度重视ESG管治，持续开展ESG治理体系建设。建立了覆盖碳排放、污染物排放、能源消耗、水资源管理等主要指标的ESG目标管理体系，董事会按年度检讨目标进展情况。公司将ESG指标纳入管理层和所属单位年度绩效考核体系中，并深挖产业协同潜力，推动经营绩效稳健增长，“两利四率”指标优于同期、好于预期，持续推动资本增值与品牌溢价互为驱动，创造高质量发展新优势。在此背景下，本课程选取中国神华这一“煤炭巨人”为研究对象，从边界突破与价值共享视角对ESG赋能企业绿色转型作深入解读与细致“诊断”。通过梳理企业ESG实践赋能绿色转型的来龙去脉、深究绿色转型的前因后果、展现企业绿色转型在不同阶段的表现形式，同时揭露内外部治理的关键环节，帮助学生正确认识ESG赋能企业绿色转型，进行实现价值创造的内在机理，构建较为系统的思维模式。本课程涉及公司治理、财务管理、审计等多方面，有助于学生巩固所学理论，开拓研究视野，提升实践意识。
英文摘要：
Promoting the green transformation of enterprises is an important pathway for China to achieve high-quality development. As one of the most representative coal and power companies in our country, China Shenhua Corporation Limited adheres to green development and pursues excellence. The company embarked on the path of green transformation in 2012 and has consistently pursued high-quality green transformation, bearing the responsibility of leading the transformation. It places a high emphasis on ESG governance and continues to develop its ESG governance system. It has established an ESG target management system covering key indicators such as carbon emissions, pollutant emissions, energy consumption, and water resource management. The board of directors conducts annual reviews of target progress. The company incorporates ESG indicators into the annual performance assessment systems for management and its subsidiary units, while also exploring the potential for industry synergy to drive steady growth in operational performance. The "two benefits and four ratios" indicators outperform expectations for the same period, continuously driving capital appreciation and brand premium mutually, and creating new advantages for high-quality development. In this context, this course selects China Shenhua, a "coal giant," as the research subject, conducting an in-depth analysis and detailed "diagnosis" of how ESG empowers corporate green transformation from the perspectives of boundary breakthrough and value sharing. By examining the origins and consequences of ESG practices enabling green transformation, highlighting the manifestations of corporate green transformation at different stages, and revealing key aspects of internal and external governance, the course aims to help students gain a proper understanding of how ESG empowers corporate green transformation, uncover the intrinsic mechanisms of value creation, and build a more systematic thinking framework. This course covers various aspects, including corporate governance, financial management, and auditing, which will help students consolidate their theoretical knowledge, broaden their research horizons, and enhance their practical awareness.
适用对象：
本科；专硕
编写方式：
二手数据
开发时间：
2022
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