「ESG·益起读VOL 22」The Rise of 'S' in ESG
朗读者：李蕾
河南城建学院 英语专业
生如星辰，在天璀璨，在地从容，担得起倾慕仰望，也经得住暗淡平凡。
导读
长久以来，ESG里的“S”在它的更容易定义的伙伴下黯然失色。“S”的重点在于通过优先考虑社会因素和环境及管治问题，为所有利益攸关方创造更美好的未来。而公司需从全方面考虑ESG策略，以释放可持续、负责任及盈利增长的潜力。
For too long, the "S" in ESG - environmental, social, and governance - has been overshadowed by its better-defined counterparts. However, it is now receiving the attention it deserves. The importance of a company's relationships with its workforce, communities, and political environment is becoming increasingly evident, and for good reason.
The "S" in ESG is a flexible term that encompasses a wide range of factors that influence a company's overall social impact. This includes labour relations, product safety, and consumer preferences. These factors can have both short- and long-term effects on a company's financial performance. Companies that prioritise these social issues not only reflect their values but also achieve higher and more reliable returns over the long term.
ESG investing recognises the role that the business community has in creating value for the common good and enhancing public trust. However, many companies struggle with the social aspect of ESG. Measuring and reporting on areas such as executive pay, industrial relations, organisational culture, and supply chain issues can be a significant challenge. It is important to understand the impact a company has on society and take steps to improve that impact.
The "S" in ESG is ultimately about creating a better future for all stakeholders by prioritising social factors alongside environmental and governance concerns. While social issues may be harder to define, they are no less important. A company's reputation, employee morale, and consumer loyalty all depend on how well it manages its social impact.
For employees, the "S" means standing up for social issues, such as diversity, equity, and inclusion. For consumers, it's about progress on data security and privacy. Companies that understand the impact of their actions and prioritise social factors will thrive in the long term.
By prioritising social issues, companies can make a positive impact on society and create a better future for all stakeholders. Don't let the "S" in ESG take a back seat. Embrace it and unlock the potential for sustainable, responsible, and profitable growth. As we work towards a more sustainable future, it is imperative that businesses take a holistic approach to ESG, considering not only their impact on the environment and governance but also their social impact.
来源：
Connolly, R. (2023). The rise of 'S' in ESG. Finextra Research. Available at: https://www.finextra.com/blogposting/24035/the-rise-of-s-in-esg
