段培君 Robert G. Eccles.中国可持续发展新评估体系的战略构想[J].中国科学院院刊,2014,29(4):401-409.

中国可持续发展新评估体系的战略构想

Framework for China's novel sustainable evaluation system strategy

段培君 Robert G. Eccles
段培君 Robert G. Eccles

         可持续发展，新评估体系，整合报告

        sustainable development，new evaluation system，integrated report

        当前中国的可持续发展面临3 大挑战：一是经济增长的可持续和经济转 型的后续动力不足；二是某些资源环境负载达到极限状态；三是某些关系国民健 康和权利的产品和相关主体行为挑战法律和道德底线。这3 方面都要求确立包 含经济绩效指数、环境绩效指数和社会责任评估指数的新评估体系战略，覆盖国 家、区域、企业3 个层面的行为主体，以实现经济、环境和社会责任的综合评估。 鉴于国家在推行绿色GDP评价体系中的经验教训，在经济、环境和社会之间的复 杂性系统模型尚未形成前，可按照先易后难的原则，分别形成经济、环境和社会 责任的评估体系，由执行主体在实践中予以综合。新评估体系战略要求用改革 的思路调整原有评价体系的结构，要求法治进程的相向而行，包括制定相关的法 律和确定法定构架。文章提出了可持续发展新评估体系构成的3 条具体建议，强 调以整合报告为基础的评估，是新评估体系战略在企业层面的具体体现。

        China’s sustainable development faces three challenges: firstly, the follow-up momentum of sustainable economic growth and economic transformation is insufficient; secondly, some resources and environment loads have reached their limits; thirdly, some products affecting the health and rights of the people as well as the related bodies’behavior are challenging bottom lines of the law and the moral. These three aspects require to establish a new evaluation system including the indexes of economic performance, environmental performance, and social responsibility evaluation, which cover the bodies in three levels of the national, regional, and enterprises’, for the purpose of realizing the comprehensive evaluation of economic, environmental performance, and social responsibility. Considering that the lessons from the implementation of evaluation system of the green GDP, and before the forming of the system complexity model, the easiest issues first can be taken to establish the evaluation system of the economic, environmental, and social responsibility respectively, which will be integrated in practice by the executive bodies. The strategy of new evaluation system needs adjusting the structure of the original evaluation system with the idea of reform, and requires that the related development of the rule of law, including formulating relevant laws and the legal framework. This paper proposes three specific suggestions about the new sustainable evaluation system, and emphasizes that the evaluation on the basis of the integrated report is the specific performance of the new evaluation system strategy at the level of the enterprise.