1、 1 能源基金会（美国）赠款项目 绿色企业库研究及在深圳的应用 Research on Building the Green Enterprise Pool and Implementation Recommendations for Shenzhen 深圳排放权交易所 二二年二月 I 执行摘要执行摘要 近年来，经济发展与生态环境之间的矛盾日益突出，环 境污染、资源紧缺成为制约社会经济发展的重要因素。为解 决不断加剧的环境问题，我国将绿色发展列为国家发展重要 理念，并提出构建绿色金融体系，激励社会资本投入绿色产 业，助力我国经济发展转型。 发挥资本支持绿色发展职能，重要基础之一在于筛选识 别绿
2、色经济行为主体。企业是经济活动的重要主体，亦是资 源环境的主要消耗者，制定清晰明确、可操作性强的绿色企 业评价标准，是绿色金融体系建设的现实需求。 在此背景下，本项目开展绿色企业评价体系研究，分析 提出开展绿色企业评价的思路与方法，并结合深圳实际情况， 提出适用于深圳的绿色企业评价标准及评价企业绿色化水 平的方法思路，并为深圳配套提出建立绿色企业库的实施建 议。 一一、主要内容及结论、主要内容及结论 本报告分为六个章节，通过对绿色评价相关研究进行系 统梳理，以及对其中较具代表性的国内外标准分析，提出了 绿色企业评价的思路与方法；在此基础上，结合对深圳产业 特点及绿色发展现状的分析，提出了深圳绿
3、色企业评价体系 的思路及建议，包括绿色企业筛选的评价方法及进一步评价 mNsNpPtMtMsQzRtMnRsNsR8O8Q7NpNrRoMpPeRnNvNlOmMrM7NmMuNxNrQqOvPoOrO II 企业绿色化水平方法的思路；并在文中最终章节中为深圳绿 色企业库建设实施提出了意见及建议。本文主要结论如下： 本文认为 “绿色企业” 是指通过 （1） 产品的绿色化；（2） 生产过程的绿色化； （3）以及企业经营管理的绿色化，使得 其经济行为或结果逐渐减少对自然环境的损害，或不对自然 环境造成损害，或更为积极的对自然资产状况实现改进的经 济主体。已有绿色评价相关研究，依据主体对象不同分为宏
4、 观层面针对经济活动的绿色评价，包括环境核算体系、绿色 发展测度指标研究、绿色发展综合指数研究等；以及微观层 面的针对企业主体的绿色评价研究，包括以环境管理体系为 代表的帮助企业主体评估、管理和持续改善环境绩效的管理 指南， 以全球报告倡议组织 （Global Reporting Initiative, GRI） 编制的 G4 指标体系为代表的信息披露指南，国内的企业环 境信用评价标准， 第三方机构绿色企业评价标准以及 ESG 相 关的信息披露及评级标准。 纵观国内外相关标准内容，评价企业绿色表现的核心思 路具有一定共性，即识别企业行为活动对环境造成的影响， 包括正面影响及负面影响，选取指标对
5、其采取的改善措施及 产生的环境影响进行评价；国内企业环境信用评价相关指标 设计主要依据我国对于企业的环保监管要求制定，第三方机 构制定的绿色企业评价标准除合规要求外，还会考虑企业的 生产经营行为产生的环境绩效，或参照国际相关理论，例如 III ESG 理论， 增加在社会、 公司治理方面企业相关表现的评价。 综合各标准，评价内容主要包括对企业产品及服务的绿色水 平、企业经营管理绿色化水平、环境绩效表现、供应链管理 的绿色化水平以及环境信息披露等几方面，并采用核准制、 综合评分等方式对企业进行审核或综合打分。 结合绿色企业定义，及国内外相关标准的制定经验，绿 色企业评价体系的构建可通过识别、确定企
6、业生产经营活动 中能够对环境产生影响的关键环节，利用定性及定量指标对 企业在相关关节所开展的措施情况、产生的环境绩效进行评 价及度量。具体来说，企业生产环节中，可对原材料、能源 与资源投入及使用，采用的生产工艺及设备，产品的销售、 使用及产品回收处理等环节进行评价；企业经营管理环节主 要对企业绿色相关的制度体系建设情况、日常办公中的环境 改善措施、环境信息披露等内容进行评价；企业的环境绩效 方面主要考核企业在污染治理、资源节约与集约利用、应对 气候变化及生态保护等议题方面对于环境产生的正向影响 进行评价。 明确绿色企业评价的思路后，本文对深圳的产业特点及 绿色发展现状进行了梳理分析。深圳已经认
7、识到城市发展所 面临的环境资源限制，多年以来通过调整产业结构、发展循 环经济、促进交通及建筑领域绿色发展、推动城市生态保护 与低碳转型等多方面手段实现城市绿色发展。结合深圳实际 IV 情况，并依据前文研究得出的绿色企业评价逻辑与思路，本 文制定了深圳绿色企业评价体系。 深圳绿色企业评价分为两个环节，首先是绿色企业的界 定，即企业进入绿色企业库的筛选标准制定（简称“入库标 准” ） 。入库标准制定原则是在保证企业的绿色属性前提下， 尽量降低标准指标复杂程度，方便绿色评价工作开展，且指 标设置不能过于严格，以防出现标准适用范围过小问题，降 低绿色企业评价工作的影响范围。因此，指标选择以企业产 品及
8、服务的绿色属性及环境“合规”为主线。具体标准要求 包括： 第一，企业的主营业务，即提供的产品及服务至少一项 或多项来自于绿色债券项目目录或绿色产业目录或经第三 方机构认定的绿色行业； 第二，企业在环境相关的制度体系建设、能耗、水耗、 污染物及温室气体排放等方面符合监管要求； 第三，近一年内无突发环境事件，没有受到政府部门环 境相关的行政处罚，且未被有关部门列入失信联合惩戒名单。 第二个环节是企业的绿色化水平的评价。该项工作是在 绿色企业筛选基础上，对企业的绿色表现进行综合、全面的 评价，分为深绿企业及浅绿企业。考核内容包括： 第一，满足企业的入库标准； 第二，考核企业环境相关的制度体系及组织架
9、构的建设 V 情况；企业日常经营中的环境友好表现；以及企业的环境信 息披露水平； 第三，企业在污染治理、资源节约与集约利用、生态保 护与应对气候变化等方面，对环境产生的正向影响。 结合上述评估内容确定指标体系，并采用层次分析法依 据指标的重要程度对指标进行赋权，计算企业综合得分，确 定企业绿色等级。 绿色企业评价涉及的指标内容复杂，为方便政府管理， 提高金融资源与企业的对接效率，本文认为绿色企业评价体 系中，绿色企业库的建设具有重要意义。在实施方面，绿色 企业库的建设与运营应重视以下几方面工作：第一，绿色企 业库应依据绿色企业的评价方法，配套建立电子信息平台， 并设置可供政府部门、参评企业、金
10、融机构、第三方机构使 用的多个端口，整合已有政府部门的数据资源，推动企业绿 色评价所需数据的自动抓取，提高绿色企业评价工作的开展 效率。第二，重视绿色企业的持续跟踪评价，将评价结果后 期动态管理工作制度化；第三，配套制定针对绿色企业的激 励措施，从行政审批、政府采购、奖励扶持、金融服务等方 面对绿色企业提供优惠措施。 二二、研究的创新点研究的创新点 本项目研究过程中，充分借鉴吸收国内外绿色评价标准 相关的先进思路与指标设计方法，同时结合企业主体特性、 VI 深圳经济产业及绿色发展特点提出了与已有研究具有一定 差异，更加适用深圳的绿色企业评价方法。 （一）系统提出绿色企业评价的制定思路（一）系统
11、提出绿色企业评价的制定思路 针对绿色企业评价体系的系统性研究不多，已有研究主 要针对企业某一环节的绿色表现，或某一类企业主体的绿色 表现开展，例如环境管理体系主要为企业提供环境管理的方 法指导，GRI 编制的 G4 指标体系是企业进行信息披露的指 南，国内的企业环境信用评价以及绿色制造体系较适用于传 统的重点污染企业、工业制造业，ESG 评价研究核心目的在 于为投资决策提供依据，综合考虑了企业环境、社会及公司 治理多方面内容。 以上研究从主体类别、主体行为环节方面均存在一定局 限性，本研究在综合以上研究基础上，深入挖掘、厘清绿色 评价、环境评价的原则、方法及策略、关注的议题以及指标 的设计，并
12、紧密结合“绿色企业”概念，系统性的提出了针 对所有类别企业主体较为适用的“绿色企业”评价内容选择 的逻辑依据以及评价指标的制定思路。 （二）评价体系设计可综合考核企业绿色表现（二）评价体系设计可综合考核企业绿色表现 本项目研究对于绿色企业评价贯穿于企业的所有生产 经营行为，识别其中对于环境能够造成影响的关键环节，将 其表现通过定性或定量指标进行评价。本研究提出的评价指 VII 标体系是对企业绿色化水平的综合评判，不仅限于目前已有 研究仅侧重于对企业某一环节，或仅围绕主管部门重点监管 内容进行指标设定。 （三）指标制定结合深圳产业发展特点及绿色发展现状（三）指标制定结合深圳产业发展特点及绿色发展
13、现状 本项研究的评价体系设计，除全面性外，同时看重指标 体系的适用性与可操作性。文中提出的入库标准等评价指标， 是在对深圳的产业特点与绿色发展工作开展情况进行分析 后确定。 三三、后期工作后期工作 本项目为相关系列研究的初步成果，后期将会继续开展 更为深入的研究，以期为深圳的绿色企业库建设提供参考。 后期工作包括但不限于以下两个方面： 第一，开展深圳优势产业行业调研，丰富完善具有深圳第一，开展深圳优势产业行业调研，丰富完善具有深圳 特色的绿色产业评价目录。特色的绿色产业评价目录。目前中国金融学会绿色金融专业 委员会编制的绿色债券支持项目目录（2015 年版） 及由 中国国家发展改革委、工业和信
14、息化部、自然资源部、生态 环境部、住房和城乡建设部、中国人民银行、国家能源局联 合印发的绿色产业指导目录（2019 年版） ，主要是依据近 年来我国生态文明建设相关重点工作，从节能、污染防治、 资源节约与循环利用、清洁交通、清洁能源、生态保护和适 应气候变化等领域，梳理各类组织（包括项目、企业、政府 VIII 等）现有的“绿色生产经营行为” ，即能够提升环境绩效表 现的生产、 经营行为， 将其列入目录中。 深圳以轻工业为主， 服务业也是城市支柱产业，已有的两个绿色目录主要适用于 传统的节能环保型行业企业，深圳最具优势的高新技术产业 多数不包含在目录中，但该类企业一方面对深圳的经济发展 起着绝对
15、作用，另一方面这些高新技术产业其自身在推动企 业绿色发展以及其产业链条其他主体的绿色发展均做出了 努力与行动。因此，下一阶段研究中，项目将对深圳的优势 产业进行深入调研，了解行业发展特点，行业企业的环境友 好型举措，对已有的绿色产业及项目目录进行具有“深圳特 色”的补充与完善，形成“深圳目录” 。 第二第二，构建构建深圳绿色企业库深圳绿色企业库，并对入库企业并对入库企业开展试评价开展试评价 工作工作。下一步计划依据本文入库标准，建立绿色企业库的企 业名单，并在本文研究基础上，调研走访相关领域专家及主 管部门，依据绿色企业评价内容的重要程度以及深圳城市发 展的规划与重点，对指标赋权，并开展绿色企
16、业的试评价工 作。同步争取主管部门的认可和支持，进一步实现绿色企业 库信息平台化建设。 IX Executive Summary In recent years, there are increasingly prominent conflicts between the economic development and the ecological environment in China. The environmental pollution and resource shortage have become important constraint factors of social
17、and economic development. In order to solve the deteriorating environmental problems, China has listed green development as an important national development direction, and proposed to build a green financial system to encourage social capital flowing into green industries, contributing to Chinas ec
18、onomic growth and transformation. One of the important foundations for capital to play its role in supporting green development lies in the selection and identification of green economic actors. Enterprises are important subject of economic activities, and they are also major consumers of resources
19、and environment. It is a practical requirement for the construction of a green financial system to formulate clear and operable green enterprise evaluation standards. In this context, this project aims to analyze and discuss the core elements and key processes for establishing a green enterprises po
20、ol, especially the formulation of screening criteria and evaluation methodology of eligible green enterprises. At the X same time, based on the green development plan and the characteristics of the industry in Shenzhen, the project aims to put forward the green enterprise definition, screening crite
21、ria and methodologies for evaluating the greenness of enterprises, and further formulates implementation suggestions for the establishment of a green enterprise pool for Shenzhen. I. Main findings and conclusion This report is divided into six chapters. Based on a systematic review of green evaluati
22、on and assessment methods as well as representative domestic and foreign standards, this paper proposes ideas and methods for green enterprise evaluation and suggestions for Shenzhen policymakers to identify green companies, including the evaluation methods of screening green enterprise and the meth
23、od of further evaluating the greenness of enterprises. In the final chapter of the article, it proposes suggestions for Shenzhen to construct a regional green enterprise database. The main conclusions of this article are as follows: Green enterprises mentioned in this article refer to (a) the greeni
24、ng of products; (b) the greening of production processes; (c) the greening of business operations and management to moderate or reduce impact imposed by their economic behavior or results; alternatively, economic entities do not cause damage to the natural environment but improve the status of natur
25、al XI assets due to their greening productive behavior. Currently, research on green evaluation can be divided into macro-level from the economic activities and micro-level from the perspective of corporate entities. The former part mainly focuses on environmental accounting system, green developmen
26、t measurement index research, green development comprehensive index research, etc., while the latter group includes the management guide represented by the environmental management system to help corporate entities evaluate, manage and improve environmental performance continuously, the information
27、disclosure guide represented by the G4 indicator system prepared by the Global Reporting Initiative (GRI), corporate environmental credit evaluation standards from China, third-party agency green enterprise evaluation standards, and ESG-related information disclosure and evaluation standards. Having
28、 a glimpse of relevant standards at home and abroad, there is certain commonality in terms of the core ideas of evaluating the green performance of the companies, that is, identifying the environmental impacts of all behavior activities of the company, including positive and negative impacts, and se
29、lecting indicators to evaluate the improvement measures taken and the environmental impact caused by them. Domestically, the design of indicators is mainly based on the requirements of environmental protection supervision for enterprises. Additionally, the green enterprise evaluation criteria formul
30、ated XII by third-party organizations will also take into account the environmental performance of the enterprises production and operation activities or pay attention to the performance in social, corporate governance according to the requirements of the relevant evaluation subject such as ESG theo
31、ry etc. Overall, the evaluation content mainly includes the green level of the companys products and services, the business management, environmental performance, supply chain management, and environmental information disclosure. Evaluation methods will focus on an approval system and comprehensive
32、scoring system through relevant indicators. Combining with the definition of green enterprises and the development of relevant standards at home and abroad, this paper proposes that the construction of a green enterprise evaluation system is to identify and determine the environmental factors and re
33、lated environmental impacts that can be controlled and exerted in corporate activities, products and services through adopting qualitative and quantitative indicators to evaluate and measure the green performance of enterprises. Specifically, in the process of production, we can evaluate the input a
34、nd use of raw materials, the consumption of energy and resources, the process and equipment used, the sale and use of products, and the recycling of products. When it comes to the process of corporate management, the green enterprise evaluation system will mainly focus on the construction of the XII
35、I green-related system, the environment-friendly behavior in the daily work as well as the environmental information disclosure. In the aspect of environmental performance, the evaluation system mainly assess the positive environment impact made by the enterprises in pollution control, resource savi
36、ng and intensive utilization, climate change and ecological protection, etc. After clarifying the idea of green enterprise evaluation, this project analyzes the industrial characteristics and current status of green development in Shenzhen. It is obvious that Shenzhen has recognized the environmenta
37、l and resource constraints during the process of urbanization. Over the years, it has achieved green urban development by adjusting industrial structure, developing circular economy, promoting green development in transportation and construction, and promoting urban ecological protection and low-car
38、bon transformation. Based on the current situation in Shenzhen and the main findings of the evaluation of green enterprises mentioned above, this article formulates the screening criteria for green enterprises in Shenzhen and proposes methods for evaluating the greening level of enterprises. It can
39、be divided into two parts to evaluate green enterprises in Shenzhen. The first step is to identify green enterprises, i.e. the screening criteria of selecting green companies into green XIV enterprises pool (shorted for the threshold standard). The principle of setting threshold standards is to redu
40、ce the complexity of standard indicators as much as possible under the premise of identifying green nature of the enterprises that is to facilitate the green evaluation process. Therefore, the indicator selection should pay attention to the environmental “compliance” and the greening of the companys
41、 products and services. To be specific: Firstly, the main business of the enterprise is to provide at least one or more products and services from the Green Bond Catalogue or Green Industry Catalogue or green industries recognized by third-party agencies; Secondly, the company meets regulatory requi
42、rements in terms of environmental-related system construction, energy and water consumption, pollutants control and greenhouse gas emissions; Thirdly, the companies have been no environmental incidents, no environmental administrative penalties by government departments in the past year, and they ha
43、ve not been included in the joint disciplinary list for dishonesty. The second part is to measure the green level of potential eligible companies. This sector is to evaluates the green performance of enterprises comprehensively and eligible enterprises can be identified as dark green and light green
44、. The assessment content includes: XV Firstly, to meet the screening standards of enterprises; Secondly, to assess the construction of the companys environment-related institutional system and organizational structure; the environmentally friendly performance of the companys daily operations; and th
45、e companys level of environmental information disclosure; Thirdly, to evaluate the companies positive environment performance in terms of pollution control, resource conservation and intensive use, ecological protection and response to climate change. The indicator system is determined based on the
46、evaluation content elaborated above. After weighing the indicators according to the importance and calculate the comprehensive score of potential enterprises, eligible companied will be determined the level of the green performance. In order to facilitate government management and improve the commun
47、ication efficiency between financial institutions and enterprises, this project considers that it is very important to construct the green enterprise pool in the green enterprise evaluation system. In terms of implementation, the construction and operation of the green enterprise pool should pay att
48、ention to the following aspects. First and foremost, the construction of green enterprise pool should be based on the evaluation method of the green enterprise and set up an electronic information XVI platform. Also, to improve the efficiency of green enterprise evaluation, it is crucial to provide
49、various ports to acquire relevant data resources from stakeholders automatically. Secondly, it is necessary to attach enough importance to the continuous tracking evaluation of green enterprises, and institutionalize the dynamic management of the evaluation results in the later period. Thirdly, it is
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