城市商业银行在地方经济发展中起到了重要作用，尤其是城市商业银行的省 外异地分行设立受到限制后，对当地企业的支持力度进一步加大。近年来，随着 外部环境和经济发展阶段的影响，城市商业银行的不良贷款、资产利润率等指标 也出现波动。说明整体经济环境下行波动的影响和快速发展后的瓶颈期已经都在 城市商业银行的资产质量上得到了反映，如何提升银行资产质量，寻求能够保证 持续稳健发展的经营战略和治理机制，这必将是城市商业银行进一步发展的关键 点。城市商业银行应尽早发现规模和业务扩张等追求财务绩效指标增长所带来的 弊端，迫切需要通过加强对非财务指标的关注和治理，也就是对环境、社会和管 治（ESG）指标的管理，从而推进银行资产质量的提升，企业整体竞争力的提升， 进而稳步实现银行的可持续发展。2020年初，全球范围的新型冠状病毒肺炎疫情 对全球经济所带来的影响，也使银行业更加关注ESG因素随时可能带来的挑战。 因此，本论文《基于ESG的H银行治理机制优化研究》通过以H银行的治理 现状为例，发现其在强调ESG管理的背景下，治理机制中存在的问题，结合该银 行的发展现状，通过对过往经验的研究，为H银行提出基于ESG管理提升相适应 的企业治理机制优化建议及保障措施，使ESG因素能为企业发展提供更多的效益 及正外部性，确保企业形象的同时也能kan够引领企业可持续发展。 关键词：ESG；社会责任；绿色金融；治理机制 - II - Abstract City commercial banks play an important role in the development of local economy. In particular, after the restrictions on the establishment of off-site branches of city commercial banks, the support for local enterprises is further strengthened. With the change of the external environment and economic development, the non-performing loans and the asset profit margin continue to getting low. It shows that the impact of the downward fluctuation of the overall economic environment and the bottleneck period after the rapid development have been reflected in the asset quality of city commercial banks. Because of the need of the governance mechanism improvement, city commercial banks should find out the disadvantages brought by the previous scale and business expansion in pursuit of financial performance index growth as soon as possible. There is an urgent need to strengthen the attention and governance of non-financial indicators. City commercial banks strengthen the management of environmental, social and Governance (ESG) indicators, to promote the sustainable development of the bank. In early 2020, the impact of the global New Coronavirus pneumonia epidemic on the global economy has also made the banking industry more concerned about the challenges that ESG factors may bring at any time. Therefore, this paper "Research on the optimization of the governance mechanism of H bank based on ESG" finds the problems in the governance mechanism of H bank under the background of emphasizing ESG management by taking the governance status of H bank as an example. The corporate governance mechanism of H bank based on ESG factor can provide more benefits and positive externalities for enterprise development. Use ESG to lead the sustainable development of enterprises. Keywords：ESG; Social Responsibility; Green Finance; Governance Mechanism - III - 目录 中文摘要...........................................................................................................................I Abstract.............................................................................................................................II 绪论...................................................................................................................................1 一、研究背景............................................................................................................1 二、研究的目的和意义............................................................................................2 （一）研究目的.................................................................................................2 （二）研究意义.................................................................................................3 三、国内外研究现状................................................................................................3 （一）国外研究现状及发展趋势.....................................................................3 （二）国内研究现状及发展趋势.....................................................................4 （三）评述.........................................................................................................5 四、研究的内容和方法............................................................................................6 （一）研究内容.................................................................................................6 （二）研究方法.................................................................................................7 第一章 理论基础...........................................................................................................8 第一节 ESG的含义及功能......................................................................................8 一、ESG的含义.................................................................................................8 二、ESG的功能...............................................................................................10 第二节 企业治理机制............................................................................................11 一、决策机制...................................................................................................12 二、监督机制...................................................................................................12 三、激励机制...................................................................................................12 第三节 ESG与企业治理机制的关系....................................................................12 一、约束关系...................................................................................................13 - IV - 二、促进关系...................................................................................................13 本章小结..................................................................................................................14 第二章 H银行基于ESG的治理机制现状..................................................................15 第一节 H银行基本情况介绍................................................................................15 一、H银行简介...............................................................................................15 二、H银行ESG管理概况..............................................................................15 第二节 H银行组织结构及治理机制....................................................................16 一、H银行的组织架构...................................................................................16 二、H银行的治理机制...................................................................................18 本章小结..................................................................................................................19 第三章 H银行在ESG发展中治理机制存在的问题及原因......................................20 第一节 存在的问题................................................................................................20 一、董事会在ESG管理中缺位......................................................................20 二、监事会在ESG管理中流于形式..............................................................21 三、经营管理考核与ESG管理相分离..........................................................22 第二节 原因分析....................................................................................................23 一、董事会ESG管理处于初期发展阶段......................................................23 二、监事会ESG管理中虚化现象严重..........................................................24 三、经营管理层ESG管理与经营业绩考核分离..........................................25 本章小结..................................................................................................................26 第四章 H银行基于ESG的治理机制优化设计................................................