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论文编号：	14591
作者编号：	2120223755
上传时间：	2024/6/3 12:00:53
中文题目：	M医疗公司ESG管理优化研究
英文题目：	Research on ESG Management Optimization of M Medical Company
指导老师：	李姝
中文关键字：	M医疗公司;ESG;ESG管理
英文关键字：	M Medical Company; ESG; ESG Management
中文摘要：	全球气候变化问题日趋严重，各国制定了碳达峰碳中和的共同目标。在此趋势下，ESG（Environmental, Social, and Governance）评价指标逐渐成为投资决策不可或缺的一部分。中国在追求碳中和目标的过程中，也主动参与并积极加强ESG管理建设，以提升整个社会的可持续发展能力。ESG作为一种投资理念和企业评价标准，强调企业在追求经济效益的同时，还要注重可持续发展，这一理念已经成为全球资本市场的主流。在中国，ESG理念与国家的经济高质量发展目标和新发展理念不谋而合。创新、绿色、开放、协调、共享五大发展理念与ESG的三个核心维度紧密相连，共同推动着社会进步。医疗行业是创新内容的衔接，同ESG和新发展理念形成相互促进的关联关系，其ESG管理不仅有助于推动行业的可持续发展，还能够促进创新、提高服务质量、增强企业的社会责任感，从而在全球资本市场中树立良好的形象。因此医疗行业进行ESG管理尤为必要。 本文参考国内外研究文献定义了ESG，ESG信息披露与ESG评级的概念。基于利益相关者理论，可持续发展理论，社会责任理论和公司治理理论进行了ESG相关理论研究。根据M医疗公司发布的年报，可持续发展报告，社会责任报告等，对M医疗公司的ESG实际管理情况进行深入研究，分析了其在ESG管理的实践方案和现状，并指出该公司在环境、社会和治理维度存在的问题。如环境维度的废气物排放量较大、环境管理局限于事后管理和缺少环境会计核算等问题。社会维度的研发创新能力不足、产品质量与安全管理不严格以及客户服务不到位等问题。治理维度的信息披露不透明、股东权益保护不充分和知识产权管理不到位等问题。为了解决这些问题，本论文提出了一系列优化建议，包括改善环境管理、加强研发创新、加强产品质量与安全管理、优化客户服务、提升信息披露透明度、加强股东权益保护和完善知识产权管理等。通过实施这些优化措施，可以提升其ESG管理水平，实现可持续发展，并在市场竞争中取得竞争优势。同时也为同行企业提升ESG管理水平提供参考。
英文摘要：	As the global climate change problem becomes increasingly severe, countries have collectively committed to achieving carbon peak and carbon neutrality. In this trend, ESG (Environmental, Social, and Governance) evaluation indicators have gradually become an indispensable part of investment decisions. In the process of pursuing the goal of carbon neutrality, China also takes the initiative to participate in and strengthen the construction of ESG management, so as to enhance the sustainable development capacity of the whole society. As a investment philosophy and enterprise evaluation criteria, ESG emphasizes pursuing economic benefits alongside sustainable development, which has now become mainstream in the global capital market. In China, the concept of ESG aligns with the country's goal of high-quality economic development and new development philosophy. The five development concepts of innovation, greenness, openness, coordination, and sharing are closely intertwined with the three core dimensions of ESG and jointly promote social progress. The medical industry serves as a bridge between innovative content and forms a mutually reinforcing relationship with ESG principles and new development concepts. Effective ESG management not only facilitates sustainable industry growth but also fosters innovation, improves service quality, and enhances corporate social responsibility – ultimately establishing a positive image within the global capital market. Therefore, implementing robust ESG management practices within the medical industry is particularly essential. This paper refers to the domestic and foreign research literature to define the concepts of ESG, ESG information disclosure and ESG rating. Based on stakeholder theory, sustainable development theory, social responsibility theory, corporate governance theory, ESG related theoretical research. According to the annual report, sustainable development report and social responsibility report released by M Medical Company, the actual ESG management of M Medical Company is deeply studied, its practice plan and current situation of ESG management are analyzed, and the problems existing in the environmental, social and governance dimensions of the company are pointed out. For example, the emission of waste gas in the environmental dimension is large, the environmental management bureau is limited to post-management and the lack of environmental accounting. The social dimension of research and development innovation ability is insufficient, product quality and safety management is not strict, and customer service is not in place. In the governance dimension, the information disclosure is not transparent, the protection of shareholders' rights and interests is insufficient, and the management of intellectual property is not in place. In order to solve these problems, this paper puts forward a series of optimization suggestions, including improving environmental management, strengthening research and development innovation, strengthening product quality and safety management, optimizing customer service, enhancing information disclosure transparency, strengthening shareholder rights protection and improving intellectual property management. Through the implementation of these optimization measures, it will improve its ESG management level, achieve sustainable development, and gain competitive advantages in the market competition. At the same time, it also provides reference for peer enterprises to improve ESG management level.
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