A Study on Regulation Optimization of ESG Information Disclosure with the Lead of High-quality Development
The concept of Environment,Social and Governance(ESG)aligns closely with the principles of high-quality devel-opment.However,the regulation of ESG information disclosure faces several challenges.These include fragmented policies from vari-ous government departments,a low ratio of information disclosure,lack of uniformity in reporting standards,incomplete disclosure content,and the issue of greenwashing.Analyses of the evolution of overseas and international ESG regulations reveal a trend toward more stringent regulations,with hard laws taking precedence and soft laws serving as supplementary measures.Additionally,the prin-ciple of proportionality has been increasingly applied.Efforts are underway to establish a unified global standard for sustainable devel-opment disclosure.To address these challenges and align with international standards,China's regulatory agencies should optimize the regulatory framework by combining both hard and soft laws.They should also clarify the primary content of ESG information dis-closure rules,implement diversified regulatory measures,and introduce compulsory third-party authentication.
high-quality developmentESG information disclosureregulatory agenciesregulation patterncompulsory au-thentication
万方数据
维普
