Domestic and International Practices of ESG Information Disclosure
ESG information disclosure is an important indicator affecting investor deci-sion-making and measuring the sustainable development capabilities of enterprises.It plays a significant role in promoting high-quality economic development,achieving"dual carbon"goals,and building an ecological civilization.Currently,a relatively complete ESG information disclo-sure system has been formed internationally,but China's ESG information disclosure still faces issues such as lack of unified standards,low disclosure rates,and insufficient transparency and standardization,which constrain the development of China's ESG-related systems.This article takes the international ESG information disclosure principles and guidelines as the research basis,systematically combs through the international mainstream disclosure standards such as GRI,SASB,and ISO26000,analyzes the practical experience of the European Union and the United States in the field of ESG information disclosure,and compares their development models and regulatory mechanisms.On this basis,it further analyzes the current situation and challenges faced by China's ESG information disclosure and proposes relevant improvement suggestions.
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