中国新能源汽车产业 ESG 标准与规则的国际衔接

摘要：

【目的】识别中国新能源汽车产业ESG标准与境外重点监管规则衔接中的主要差距，提出可操作的推进路径。【方法】以截至2026年9月公开发布的法规、标准和政策文件为文本样本，选取泰国、印度尼西亚（印尼）、匈牙利和巴西作为重点市场案例，从标准文本、核算方法、证据效力和治理能力4个维度进行比较分析。【结果】研究识别出标准文本协调不足、碳足迹核算方法差异、合格评定证据跨境采信受限及企业属地治理能力不足4类差距。案例材料表明，相关差距在不同市场呈现不同的制度约束形式。【结论】应构建“国家—行业—企业—生态”4层协同推进路径：国家层面加强规则衔接与国际标准参与，行业层面完善共享合规服务，企业层面强化属地治理与合规证据链建设，生态层面通过链主带动和成本共担提升全产业链合规能力。

Abstract:

[Objective] This study aims to identify the main gaps between the ESG standards of China’s new energy vehicle (NEV) industry and key overseas regulatory rules, and to propose actionable pathways for their alignment. [Methods] Taking regulations, standards, and policy documents publicly released as of September 2026 as text samples, this study selects Thailand, Indonesia, Hungary, and Brazil as focal market cases and conducts a comparative analysis across four dimensions: standard texts, accounting methods, evidentiary validity, and governance capacity. [Results] Four categories of gaps are identified: insufficient harmonization of standard texts, differences in carbon footprint accounting methods, limited cross-border acceptance of conformity assessment evidence, and insufficient enterprise governance capacity in host countries. The case materials indicate that these gaps manifest as different forms of institutional constraints across markets. [Conclusion] A coordinated approach should be developed at four levels: national, industry, enterprise, and ecosystem. National-level efforts should strengthen regulatory alignment and participation in international standardization; industry-level efforts should improve shared compliance services; enterprises should strengthen governance in host countries and compliance evidence chains; and ecosystem-level efforts should enhance compliance capacity across the industrial chain through support from leading firms and cost sharing.

引用格式：胡筱涵，崔宁，黄远，等. 中国新能源汽车产业ESG标准与规则的国际衔接[J]. 标准化学报，2026(10)：172-180.

基金项目：本文受中国标准化协会服务贸易标准化科研课题研究项目“数字经济标准化发展现状及趋势研究”（项目编号：FMBZH-2422）资助。

作者简介：胡筱涵，本科，研究实习员，研究方向为ESG标准化、国际标准化。姚歆，通信作者，硕士，高级工程师，研究方向为服务和管理标准化、国际标准化。