T/ACEF 168-2024 企业环境社会治理（ESG）评价指南

ICS 13.020.99
CCS Z 00
团体标准
T/ACEF 168－2024
企业环境社会治理（ESG）评价指南
Guidance on corporate environmental, social, governance(ESG) evaluation
2024-11-29 发布2024-11-30 实施
中华环保联合会发布

目次
前言...............................................................................................................................................II
1 范围............................................................................................................................................... 1
2 规范性引用文件............................................................................................................................ 1
3 术语和定义................................................................................................................................... 1
4 评价原则....................................................................................................................................... 2
4.1 系统性原则............................................................................................................................ 2
4.2 适用性原则............................................................................................................................ 2
4.3 平衡性原则............................................................................................................................ 2
4.4 可比性原则............................................................................................................................ 2
5 评价内容....................................................................................................................................... 2
5.1 评价指标............................................................................................................................... 2
5.2 否决项................................................................................................................................... 3
6 评价方法....................................................................................................................................... 3
6.1 指标权重............................................................................................................................... 3
6.2 指标选择............................................................................................................................... 3
6.3 总得分计算............................................................................................................................ 3
6.4 等级划分............................................................................................................................... 4
7 评价流程....................................................................................................................................... 4
7.1 评价准备............................................................................................................................... 4
7.2 评价实施..