数字化背景下企业ESG转型的法治保障
Legal Guarantee for ESG Transformation of Enterprises Under the Digitization Background
倪受彬1
作者信息
- 1. 同济大学上海国际知识产权学院(上海200082)
- 折叠
摘要
数字化为企业ESG转型提供动态的数据支撑.当前,绿色发展和"双碳"目标的要求,为企业ESG数字化转型提供政策支持.然而,国内企业ESG数字化转型存在动力不足的问题,具体体现在统一的ESG信息披露监管缺失、缺乏有力的政策支持来应对绿色发展的外部性.基于前述问题,借鉴境外实践经验,可以采取建立统一的ESG信息披露格式,推进环保、证券和企业管理等跨部门协同管理与信息联动机制完善,并通过ESG评级评价制度实施差异化的企业激励政策.
Abstract
Digitization provides dynamic data support for enterprise ESG transformation.At present,policies in pursuit of green development and"dual-carbon"goals also create a supporting environment for ESG digitization transformation.However,domestic enterprises'ESG digitization transformation has the problem of week driving force,which refers to the lack of unified supervision on ESG information disclosure and the lack of supporting policy to deal with the externalities of green development.Based on the above problems and foreign practical experience,it is possible to formulate a unified ESG information disclosure format,promote the improvement of cross-departmental collaborative management and information linkage mechanism in fields like environmental protection,securities and enterprise management,and implement differentiated enterprise incentive policies through ESG rating and evaluation system.
关键词
数字化/ESG转型/信息披露/ESG评级/治理机制Key words
digitization/ESG transformation/information disclosure/ESG rating/governance mechanism引用本文复制引用
出版年
2024
NETL
NSTL
万方数据