Reflection on the Practice and Optimization Path of ESG Authentication System
ESG reports are an important achievement of the ESG information disclosure system,which can provide investors and other stakeholders with true and complete ESG information.Due to the particularity of ESG information,the quality of ESG reports is prone to problems,namely the phenomenon of"greenwashing",which is closely related to the lack of independent third-party authentication.The ESG certification system can improve the credibility of reports and meet national policies,company interests,and investor needs.The implementation of this system has a practical foundation.Through the analysis of the current situation of ESG report authentication in China,there are problems such as the lack of relevant legal norms,unclear authentication subjects,inconsistent authentication content,and insufficient enthusiasm for authentication in the market.Therefore,it is necessary to supplement and interpret relevant laws and regulations,regulate the authentication subject and unified authentication standards,promote corporate authentication through incentive mechanisms,so as to improve the ESG authentication system and effectively ensure the quality of ESG information disclosure
ESG reportESG authenticationlisted companiessustainable development
NETL
NSTL
万方数据
维普
