摘要
工程项目往往承载着环境、社会与公共利益,具有外部性强、利益相关者多、生命周期长等特点,对大型基础设施项目而言尤为如此。我国对外承包工程企业需采取恰当的行动来满足环境、社会和治理需求(即ESG实践),以实现可持续发展目标。以2024年度ENR 250强承包商名单中发布ESG报告的28家中国企业为样本,采用内容分析法,深入剖析样本企业的ESG实践。研究发现,我国对外承包工程企业的ESG实践整体呈上升趋势,但各指标发展不均衡;不同企业类型和规模的ESG实践存在差异,中央国有企业和规模较大企业在各维度表现更优。还为不同类型、不同规模的对外承包工程企业提出针对性的ESG实施策略建议,旨在提升相关企业的ESG水平,促进我国对外承包工程行业的可持续发展。
Engineering projects,especially large-scale infrastructure projects,often carry environmental,social and public interests,and are characterized by strong externalities,numerous stakeholders,and long-life cycles.Chinese international contractors need to adopt appropriate actions to meet environmental,social,and governance(ESG)requirements practices,in order to achieve sustainable development goals.This study selected 28 Chinese enterprises from the 2024 ENR Top 250 Contractors list as the sample and used content analysis to thoroughly analyze their ESG practices.The overall ESG practices of the target enterprises show an upward trend,but the development of various indicators is unbalanced.There are differences in ESG practices according to enterprise type and size.Central state-owned enterprises and larger enterprises demonstrate stronger performance across various ESG dimensions.The findings provide targeted ESG implementation recommendations for overseas engineering contracting enterprises of different types and sizes,aiming to improve the ESG standards of relevant enterprises and promote the sustainable development of the entire industry.
作者
张丽晗
胡思雨
傅永程
ZHANG Lihan;HU Siyu;FU Yongcheng(School of Economics and Management,Hebei University of Technology,Tianjin 300130,China;College of Management and Economics,Tianjin University,Tianjin 300072,China)
出处
《工程管理学报》
2026年第1期1-6,共6页
Journal of Engineering Management
基金
国家自然科学基金青年科学基金项目(72101175、72001067)。
关键词
对外承包工程企业
ESG实践
企业类型
企业规模
可持续发展
overseas engineering contracting enterprises
ESG practices
enterprisetype
enterprise size
sustainable development
