文章编号： 1672-5328（2025）05-0079-11

李晔1, 2，金喆尹1，涂梅婷1
(1. 同济大学道路与交通工程教育部重点实验室，上海201804；2. 上海师范大学，上海200234)

摘要： 随着气候变化等环境挑战日益加剧，环境、社会和治理(ESG)理念和行动已成为衡量企业可 持续发展水平的核心指标体系。基于对国内外代表性共享出行企业ESG报告及社会责任报告的深入 分析，系统考察了行业在ESG议题选择、监管政策、信息披露、评级体系及投资实践等关键维度的 发展现状。研究发现，尽管共享出行企业在ESG建设方面已取得阶段性成果，但仍面临议题选择差 异化显著、监管框架尚未健全、信息披露标准缺乏统一性、评级结果存在较大分歧等突出挑战。最 后，提出建立统一的ESG信息披露标准以提升行业透明度、加强政企协同完善ESG监管框架，以 及推动共享出行企业将ESG管理深度融入战略决策以提升市场竞争力等建议。

关键词： ESG；共享出行；可持续发展；信息披露；评级体系；企业治理

中图分类号： U491

文献标识码：A

Assessment of Environmental, Social, and Governance (ESG) Practices in the Shared Mobility Industry

LI Ye1, 2, JIN Zheyin1, TU Meiting1
(1. The Key Laboratory of Road and Traffic Engineering of the Ministry of Education, Tongji University, Shanghai 201804, China; 2. Shanghai Normal University, Shanghai 200234, China)

Abstract： As environmental challenges such as climate change continue to intensify, Environmental, Social, and Governance (ESG) principles and practices have emerged as core metrics for evaluating corporate sustainability. Based on an in-depth analysis of ESG and corporate social responsibility (CSR) reports from representative domestic and international shared mobility enterprises, this paper systematically examines the industry's current development status across key dimensions, including topic selection, regulatory policies, information disclosure, rating frameworks, and investment practices. The findings suggest that, while shared mobility companies have made incremental progress in ESG development, they continue to face significant challenges—such as substantial discrepancies in topic selection, underdeveloped regulatory frameworks, a lack of unified disclosure standards, and considerable inconsistencies in ESG ratings. The paper concludes with several recommendations: establish unified ESG information disclosure standards to enhance industry transparency; strengthen collaboration between governments and enterprises to improve the ESG regulatory framework; and deeply integrate ESG governance into corporate strategic decision-making to enhance market competitiveness.

Keywords： ESG; shared mobility; sustainability; information disclosure; rating systems; corporate governance