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.