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.
关键词
高质量发展/ESG信息披露/监管机构/规制方式/强制鉴证
Key words
high-quality development/ESG information disclosure/regulatory agencies/regulation pattern/compulsory au-thentication
维普
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