Muhalli, zamantakewa, da gudanarwa na kamfanoni

**Gudanar da muhalli, zamantakewa, da kuma kamfanoni** ( **ESG** ), wanda aka fi sani da **muhalli, zamantakewa, mulki**,  wata hanya ce ta zuba jarurruka dake bada shawarar yin la'akari da al'amuran muhalli,al'amuran da suka shafi zamantakewa da kuma harkokin mulki lokacin da za a yanke shawarar kamfanonin da za su zuba jari a ciki.Tun daga shekara ta 2020, an sami ƙarin ƙarfafawa daga Majalisar Dinkin Duniya (UN) don rufe bayanan ESG tare da manufofin cigaba mai dorewa (SDGs), dangane da ayyukansu, wanda ya fara a cikin 1980s. An yi amfani da kalmar ESG da farko a cikin wani rahoto na 2004, mai taken "Wane ne Ya Yi Nasara", wanda wani shiri ne na hadin gwiwa na cibiyoyin kudi bisa gayyatar Majalisar Dinkin Duniya.  A cikin kasa da shekaru 20, motsi na ESG ya girma daga shirin alhakin zamantakewa na kamfanoni wanda Majalisar Dinkin Duniya ta kaddamar zuwa wani al'amari na duniya wanda ke wakiltar fiye da dalar Amurka tiriliyan 30 a cikin kadarorin da ke karkashin gudanarwa.  A cikin shekarar 2019, kadai, babban jari da ya kai dalar Amurka biliyan 17.67, ya kwarara cikin kayayyakin da ke da alaka da ESG, kusan kashi 525, ya karu daga 2015, a cewar Morningstar, Inc.

Masu sukar sun yi iƙirarin samfuran haɗin gwiwar ESG ba su da kuma da wuya su sami tasirin da aka yi niyya na haɓaka farashin babban birnin ga kamfanoni masu gurbata muhalli,  kuma sun zargi motsin kore . 

## mahangogi.

# Yanayin muhalli: An ba da rahoton bayanai kan sauyin yanayi, gurɓataccen iskar gas, hasarar rabe-raben halittu, saran gandun daji / dazuzzuka, rage gurɓataccen gurɓataccen yanayi, ingantaccen makamashi da sarrafa ruwa .
# Harkokin zamantakewa: An ba da rahoton bayanai game da lafiyar ma'aikaci da lafiyar ma'aikaci, yanayin aiki, bambancin, daidaito, da haɗawa, da rikice-rikice da rikice-rikice na bil'adama,  kuma yana da dacewa a cikin haɗari da dawowar kima kai tsaye ta hanyar sakamako a haɓaka (ko lalata) gamsuwar abokin ciniki. da haɗin gwiwar ma'aikata .
# Bangaren mulki: An ba da rahoton bayanai game da gudanar da kamfanoni kamar hana cin hanci, cin hanci da rashawa, Bambance-bambancen Hukumar Gudanarwa, biyan diyya, tsaro ta yanar gizo da ayyukan sirri, da tsarin gudanarwa.

## Tarihi.
Hukunce-hukuncen tarihi na inda za a sanya kadarorin kuɗi sun dogara ne akan sharuɗɗa daban-daban tare da dawo da kuɗin da suka fi yawa.  Duk da haka, a koyaushe akwai wasu ƙa’idodi da yawa don yanke shawarar inda za a saka kuɗi—daga batun siyasa zuwa ladan sama . A cikin 1950s, da 60s, ne babban kuɗaɗen fensho da ƙungiyoyin ƙwadago ke gudanarwa sun fahimci damar da za ta shafi yanayin zamantakewar jama'a ta hanyar amfani da babban kadarorin su  -a Amurka Ƙungiyar ' Yan Uwa ta Duniya na Ma'aikatan Lantarki (IBEW) sun saka hannun jari mai yawa. Babban jari wajen haɓaka ayyukan gidaje masu araha, yayin da United Ma'aikatan Ma'adinai suka saka hannun jari a wuraren kiwon lafiya. 

A cikin 1970s, kyamar mulkin wariyar launin fata a duniya a Afirka ta Kudu ya haifar da ɗaya daga cikin fitattun misalan zaɓen raba hannun jari ta hanyar ɗabi'a. A matsayin martani ga karuwar kira na takunkumi ga gwamnatin, Reverend Leon Sullivan, memba na hukumar General Motors a Amurka, ya zana ka'idar da'a a 1977, don yin kasuwanci tare da Afirka ta Kudu.  Abin da aka fi sani da Sullivan Principles (Sullivan Code) ya ja hankalin mutane da yawa kuma gwamnati ta ba da rahoton da yawa don nazarin yawan kamfanonin Amurka da ke saka hannun jari a kamfanonin Afirka ta Kudu da suka saba wa ka'idar Sullivan. Ƙarshen rahotannin ya haifar da karkatar da jarin da Amurka ta yi daga kamfanonin Afirka ta Kudu da yawa. Sakamakon matsin lamba da al'ummar Afirka ta Kudu suka yi wa gwamnatin Afirka ta Kudu na 'yan kasuwa ya kara dagula al'amuran da ke ci gaba da yin watsi da tsarin wariyar launin fata. 

A cikin 1960s, da 1970s, Milton Friedman, a kai tsaye mayar da martani ga rinjaye halin da ake ciki na philanthropy jãyayya da cewa zamantakewa alhaki adversely rinjayar wani m kudi yi da kuma cewa tsari da tsangwama daga "babban gwamnati" zai kullum lalata macro tattalin arziki.  Maganarsa cewa ƙimar kamfani ko kadara ya kamata a faɗi kusan na musamman akan layin ƙasa mai tsabta (tare da farashin da ake kashewa ta hanyar alhaki na zamantakewa da ake ganin ba shi da mahimmanci), ya ƙaddamar da imanin da ya mamaye mafi yawan ƙarni na 20, (duba koyarwar Friedman ) . A ƙarshen karni, duk da haka, ka'idar sabanin ta fara samun ƙasa. A shekara ta 1988, James S. Coleman ya rubuta wata kasida a cikin *[[Jaridar Amirka na Sociology|Mujallar American Journal of Sociology]]* mai suna "Social Capital in the Creation of Human Capital", labarin ya kalubalanci rinjayen ra'ayin 'budin kai' a fannin tattalin arziki tare da gabatar da manufar jarin zaman takewa. cikin ma'aunin darajar. 

Akwai wani sabon nau'i na matsin lamba da aka yi amfani da shi, yana aiki a cikin haɗin gwiwa tare da ƙungiyoyin muhalli: ta yi amfani da ikon yin amfani da ikon haɗin gwiwar masu zuba jari don ƙarfafa kamfanoni da kasuwannin jari don haɗa ƙalubalen muhalli da zamantakewa a cikin yanke shawara na yau da kullum.

## Manazarta.