（阿浦研究院｜人大金融交易協會）
導言：
在全球氣候變化的背景下，基於環境、社會和治理（ESG）的評分系統在資本和投資市場正變得越來越重要。
經濟詞彙：
Hedge Fund——對沖基金
Securities and Exchange Commission——證券交易委員會
知識補充：
環境、社會和公司治理（ESG，Environment、Social Responsibility、Corporate Governance）——是環境、社會和治理的縮寫，是一種關注企業環境、社會、治理績效的投資理念和企業評價標準。通過ESG績效，能評估企業在促進經濟可持續發展、履行社會責任方面的貢獻；
對沖基金（Hedge Fund）——採用對沖交易手段的基金稱為對沖基金，也稱避險基金或套期保值基金，是指金融期貨和金融期權等金融衍生工具與金融工具結合後以營利為目的的金融基金。
重點句型：
1.She was taking aim at the scoring systems that purport to assess firms’ performance based on environmental, social and governance (ESG) factors.
句型解釋：本句主句是“She was taking aim at the scoring systems”，“She”指代前面的金融監管機構證券交易委員會的專員赫斯特·皮爾斯(Hester Peirce)，“take aim at”的意思是瞄準、以…為目標、把矛頭對準…，“purport to assess firms’ performance based on environmental, social and governance (ESG) factors”是解釋“scoring systems”的定語從句。
翻譯文段：
1.“Labelling based on incomplete information, public shaming, and shunning wrapped in moral rhetoric,” said Hester Peirce, a straight-talking commissioner at America’s main financial regulator, the Securities and Exchange Commission, in June. She was taking aim at the scoring systems that purport to assess firms’ performance based on environmental, social and governance (ESG) factors. Yet love them or hate them, ESG scores are becoming ever more important in the world of investing and capital markets. At least $3trn of institutional assets now track ESG scores, and the share is rising quickly.
2.In America and Europe some politicians, bosses and investors want to shift away from measuring corporate performance based mainly on shareholder returns. Climate change is another catalyst. Christine Lagarde, the new head of the European Central Bank, thinks the institution should consider using monetary policy and bank supervision to fight climate change—a shift that would involve assessing which firms are dirtier than others. Mark Carney, the governor of the Bank of England, has championed better disclosures by firms on climate change. Chris Hohn, the head of TCI, a London-based hedge fund famous for its hard-headed approach, has outlined plans to vote against the directors of companies that fail to reveal their carbon emissions.
1.今年6月，美國主要金融監管機構證券交易委員會(Securities and Exchange Commission)的專員赫斯特·皮爾斯(Hester Peirce)直言不諱地說:“環境、社會和公司治理（ESG）被貼著不完整信息、公開羞辱以及用道德修辭包裝回避的標籤。”她將目標對準了旨在基於環境、社會和公司治理(ESG)因素評估公司業績的評分系統。然而，無論如何，環境、社會和公司治理（ESG）分數在投資和資本市場領域正變得越來越重要。目前至少有3萬億美元的機構資產在追蹤環境、社會和公司治理（ESG）評分，而且這一比例還在迅速上升。
2.在美國和歐洲，一些政客、老闆和投資者想要改變主要基於股東回報來衡量公司業績的做法。氣候變化是另一個催化劑。歐洲央行新任行長克里斯蒂娜•拉加德(Christine Lagarde)認為，歐洲央行應該考慮使用貨幣政策和銀行監管來應對氣候變化——這一轉變將涉及評估哪些公司比其他公司汙染更重。英國央行行長馬克•卡尼(Mark Carney)支持企業更好地披露氣候變化信息。總部位於倫敦的對沖基金兒童投資基金（TCI）以其冷靜而聞名，其負責人克里斯•霍恩(Chris Hohn)概述了對未披露碳排放的公司董事投反對票的計劃。
擴展閱讀：
ESG, short for environment, society and governance, is an investment concept and enterprise evaluation standard that focuses on the performance of enterprise environment, society and governance. Through ESG performance, we can evaluate the contribution of enterprises in promoting sustainable economic development and fulfilling social responsibilities.
如果您喜歡我們的文章，請您轉發點贊。感謝您的支持！
如果您有任何疑問，歡迎評論或私信。我們知無不言。
*免責聲明：分析文章僅供參考。股票市場投資存在風險，並不適用於所有投資者。
著作權歸作者所有。商業轉載請聯繫作者獲得授權，非商業轉載請註明出處。
閱讀更多 秦夫斯基 的文章
