摘要
随着社会经济的快速发展,ESG信息披露理念成为企业创新管理的核心理念。ESG信息披露背景下,具备管理体系标准化基础(如ISO系列)的企业构建数字碳韧性管理,既能提高数据采集精确性,增强数据完整性,还能够提高企业管理效率,增强企业内部管理时效。文章就如何推进该类企业数字碳韧性建设的实现进行了具体分析与探究,希望为企业基于ESG信息披露背景下实现现代化、数字化管理目标提供借鉴。
With the rapid development of the social economy,the concept of ESG information disclosure has become the core concept of enterprise innovation management.Under the background of ESG information disclosure,enterprises with a standardized management system foundation(such as ISO series)can build digital carbon resilience management,which can not only improve the accuracy of data collection and enhance data integrity,but also improve the management effi ciency of enterprises and enhance the timeliness of their internal management.This article conducts a specific analysis and exploration on how to promote the realization of digital carbon resilience construction in such enterprises,which is expected to provide reference for enterprises to achieve modern and digital management goals based on the background of ESG information disclosure.
作者
白晶
BAI Jing(University of Science and Technology Liaoning)
出处
《中国标准化》
2025年第18期124-127,共4页
China Standardization
基金
2025辽宁省社科联一般项目“辽宁‘专精特新’企业数字韧性对ESG表现靶向作用机制与实践向度研究”(项目编号:2025lslybkt-039)
2024年辽宁省高校基本科研业务费项目“生物免疫视角下辽宁制造企业ESG信息披露质量对数字碳韧性的作用机制研究”(项目编号:LJ112410146069)资助。
关键词
ESG信息披露
企业管理
数字碳韧性建设
推进机制
ESG information disclosure
enterprise management
digital carbon resilience construction
promotion mechanism
