中央财经大学可持续准则研究中心　｜　中新经纬研究院 中央财经大学可持续准则研究中心　｜　中新经纬研究院 中央财经大学可持续准则研究中心　｜　中新经纬研究院 中央财经大学可持续准则研究中心　｜　中新经纬研究院 版权声明 本报告版权归中央财经大学可持续准则研究中心(SSRC)所有。 本报告用于在特定领域的研究与交流，未经可持续准则研究中心授 权，请勿转载、摘编或以其他方式使用其内容。如引用报告内容， 应清晰注明来源。如有内容或合作等问题，请通过如下电邮联系我 们: SSRC@cufe.edu.cn Copyright Policy The copyright of this report belongs to the Sustainability Standards Research Center (SSRC). This report is intended for research and knowledge sharing only. Any redistribution, reproduction or use in any other form of any part or all of its content without the authorization of the SSRC is prohibited. Please clearly attribute the source when quoting from this publication. For any inquiries regarding its content or potential collaboration opportunities, please @cufe.edu.cn. 4 contact us at SSRC 中央财经大学可持续准则研究中心　｜　中新经纬研究院 目录 一、汽车行业 ESG 相关背景............................................................................... .- 7 （一）汽车行业践行 ESG 的必要性及可行性...........................................- 7 （二）信息披露准则不断完善，汽车行业相关政策不断出台................ - 9 （三）行业主动应对：中国国内汽车企业正在积极作为...................... - 12二、汽车行业 ESG 评级表现..............................................................................- 13（一）国内评级评价结果.......................................................................... - 13（二）国外评价评价结果.......................................................................... - 17三、国内汽车行业公司 ESG 信息披露近况......................................................- 28（一）环境议题.......................................................................................... - 28（二）社会议题.......................................................................................... - 35（三）治理议题.......................................................................................... - 39可持续准则研究中心介绍....................................................................................- 41（一）ESG 数据库...................................................................................... - 41（二）SSRC 全球转型金融案例数据库....................................................- 42（三）SSRC 企业气候风险数据库............................................................- 42—物理风险子库................................................................................. - 42—转型风险子库................................................................................. - 43（四） SSRC程 ....................................................................................... - 43- 免责申明： 1. 本附加与原报告无关，资料来源为网络公开数据； 2. 本资料仅限社群内部学习，如需它用请联系版权方。 5 中央财经大学可持续准则研究中心　｜　中新经纬研究院 Contents I. Background related to ESG in the automobile industry................................ . - 5 i. Necessity and Feasibility of ESG in Automobile Industry ...........................- 7 - ii.Continuous Improvement of Information Disclosure Standards and Continuous Introduction of Automobile Industry Policies .......................... - 9 – iii.Industry's Proactive Response: Chinese Domestic Automobile Enterprises are Actively Acting ........................................................................................ - 12II. ESG rating performance of coal industry .....................................................- 13i. Environmental Issues .................................................................................- 13ii. Foreign evaluation system ........................................................................ - 17III. Analysis of ESG Disclosure by Domestic Coal Companies........................- 28i. Environmental Issues .................................................................................- 28ii. Social Issues ............................................................................................. - 35iii. Governance Issues ................................................................................... - 39 Introduction to the Sustainability Standards Research Centre (SSRC) ......... - 41i. ESG Database ............................................................................................ - 41ii. SSRC Global Transition Finance Case Database ..................................... - 42 - iii. SSRC Corporate Climate Risk Database .................................................- 42—Physical Risk Sub-Database ............................................................ - 42—Transformational Risk Sub-Database .............................................. - 43 iv. SSRC Courses .......................................................................................... - 43Disclaimer: 1. This additional report is not rel