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UFLPA实施背景下我国出口企业面临的ESG规则风险

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ESG是近年来全球重要的热点话题,国内外机构也在不断推动中国企业按照ESG标准进行信息披露和报告、融入国际ESG评价体系.美国《维吾尔强迫劳动预防法案》(UFLPA)立法因对供应链信息披露和透明度的强调而被国际ESG机构评价为社会责任(S)维度的重要组成部分,其以"人权"为旗号,但背后的政治目的是遏制中国产业发展、帮助美国争夺全球供应链的主导控制权.本文以UFLPA作为切入点,详细分析以往文献中较少提及的中国出口企业在ESG发展浪潮中所面临的规则风险,即国内外双重法律合规风险、敏感信息泄露风险、欧美政府精准制裁风险等,并从实际出发,给出企业应对ESG规则风险的具体建议.
ESG Rule Risks Faced by Chinese Export Enterprises Under the Implementation of the UFLPA
ESG has become a significant global hotspot in recent years.Domestic and international institutions are continuously encouraging Chinese enterprises to disclose and report information in accordance with ESG standards,and integrating them into the international ESG evaluation system.The UFLPA legislation in the United States has been evaluated by international ESG agencies as an important component of the social responsibility(S)dimension due to its emphasis on supply chain information disclosure and transparency.Although it is ostensibly framed under the banner of"human rights",the political purpose behind it is to curb China's industrial development and help the United States compete for dominant control over the global supply chains.This paper takes the UFLPA bill as a fo-cal point to analyze in detail the rule-based risks faced by Chinese export enterprises amid the rising tide of ESG development-an area that has been relatively underexplored in previous literature,such as dual legal compliance risks at home and abroad,sensitive information leakage risks,and targeted sanction risks by European and Ameri-can governments.Based on practical considerations,the paper provides specific recommendations for enterprises to effectively address and mitigate these ESG-related risks.

forced laborESGUFLPAsupply chaininformation disclosure

王佳雨

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中国出口信用保险公司,北京 100033

强迫劳动 UFLPA ESG 供应链 信息披露

2024

对外经贸实务
中国国际贸易学会 武汉科技学院

对外经贸实务

CHSSCD
影响因子:0.47
ISSN:1003-5559
年,卷(期):2024.42(6)