摘要
企业秉持机会主义逐利及内部风险控制机制不够完善是ESG报告漂绿行为发生的内部诱因,而法律规制及ESG报告通用标准缺位是ESG报告漂绿行为发生的外部诱因.我国对ESG报告漂绿行为的规制存在强制性披露的主体范围较窄、自愿性披露的内容不清晰、ESG报告评价标准混乱以及行业自律规则的软法规制作用未能有效发挥等不足.建议明确强制性披露的主体范围,构建有序的ESG报告披露体系,完善ESG报告评价机制;强化行业自律组织的软法建设,构建ESG知识体系.
Abstract
The inclination of corporations towards opportunistic profit pursuit,compounded by insufficient internal risk management systems,acts as the intrinsic factor driving the occurrence of greenwashing in ESG(Environmental,Social,and Governance)reports.Conversely,the external trigger for this issue is the absence of stringent legal regulations and universal ESG reporting standards.In China,the regulatory approach to combating greenwashing in ESG reports reveals several shortcomings,including a limited scope of entities subject to mandatory disclosure,vague contents for voluntary reporting,unclear evaluation standards of ESG reporting,and the underutilization of soft law mechanisms through industry self-regulation.To address these issues,it is advisable to explicitly define the scope of mandatory disclosure,develop a coherent ESG reporting framework,enhance ESG reporting assessment systems,strengthen the soft law framework through industry self-regulatory bodies,and foster a comprehensive ESG knowledge system.
NETL
NSTL
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