“ESG1.0领导者”与“ESG2.0领导者”特征 原图定位 11 //www.globalreporting.org/standards/media/1037/gri-102-general-disclosures-2016.pdf 12 //en-rules.hkex.com.hk/rulebook/environmental-social-and-governance-reporting-guide-0 13 //rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide