1824 
2392ESG在推动可持续发展战略中发挥重要作用，数据集成商对企业ESG相关信息的整合为投资者提供了可量化的参考，但不同的ESG评级机构对同一企业的评级结果存在分歧，这给使用者对公司信息的评判与投资决策带来困惑。文章聚焦覆盖中国A股上市公司的8家国内主流ESG评级机构，基于2009—2021年各大机构ESG评级数据与上市公司数据，运用质性研究与实证分析方法，从科学性、可靠性、透明性、相关性和预测性五大维度对其评级体系进行再评估。结果表明，国内部分主流ESG评级机构能够结合国际准则与中国国情，构建科学的ESG评价体系；各评级机构在数据源、方法论、评级信息披露透明度等方面存在较大差异，这导致评级结果在相关性以及对风险和收益的预测性等方面存在分歧。文章的研究为投资者在面对多样化的ESG评级机构信息下的辩证性决策提供了参考，也为推进兼顾国际化与本土化的中国ESG评级体系建设提供了启示。
中国主流ESG评级的再评估
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孙俊秀, 谭伟杰, 郭峰. 中国主流ESG评级的再评估[J]. 财经研究, 2024, 50(5): 4-18.
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