《PDISOIWA48-2024环境、社会和治理（ESG）原则实施框架》专业解读与实践应用指南Q/ZS20111-2003—Q/ZS20120-2003（1.0）《PDISOIWA48-2024环境、社会和治理（ESG）原则实施框架》专业解读与实践应用指南（雷泽佳编制，2024A0）《PDISOIWA48-2024环境、社会和治理（ESG）原则实施框架》专业解读与实践应用指南目次引言...................................................................................31范围................................................................................262规范性引用文件......................................................................293术语和定义..........................................................................304ESG的原则与实践.....................................................................364.1总体原则......................................................................364.2风险与机遇....................................................................454.3担责与透明度..................................................................874.4相关方的识别与参与............................................................924.5重要性.......................................................................1074.6ESG标准化报告的关键绩效指标（KPI）测量框架...................................1244.7更多信息.....................................................................1345环境...............................................................................1355.1总则.........................................................................1355.2环境框架.....................................................................1385.3与环境考虑因素相关的行动示例.................................................1655.4环境关键绩效指标（KPIs）.....................................................1675.5更多信息.....................................................................1896社会...............................................................................1926.1总则.........................................................................1926.2社会框架.....................................................................1986.3与社会方面相关的可采取行动示例...............................................2166.4社会关键绩效指标（KPIs）.....................................................2476.5更多信息.....................................................................2617治理...............................................................................2627.1概述.........................................................................2627.2治理框架.....................................................................2657.3基于治理方面的行动示例.......................................................2937.4治理关键绩效指标（KPIs）.....................................................2987.5领导力.......................................................................2627.6组织文化和承诺...............................................................3537.7ESG沟通......................................................................3627.8更多信息.....................................................................3818合规与合格.........................................................................3838.1总则.........................................................................3838.2合规与合格的区别.............................................................3868.3合格评定......
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