ESG Information Disclosure in Higher Education Institutions:Standards,Legal Framework,and Digitalization
Applying the emerging concepts of Environment,Social,and Governance(ESG)to the field of higher education information disclosure can help promote the mainstreaming of the sustainable development agenda in Chinese higher education institutions,and facilitate the high-quality development of higher education in China.This paper discusses the feasibility of establishing an ESG information disclosure system for higher education institutions.At the standards level,it constructs an ESG information disclosure index system for higher education institutions,comprising 40 indicators across four dimensions:environment,social,governance,and education.Application examples show that multidimensional and holistic disclosures help improve the concentration and visibility of ESG information.From a legal perspective,the paper explores two models of ESG information disclosure for higher education institutions:mandatory and voluntary disclosures,and identifies common issues in both.Operationally,given the reality that higher education institutions in China mainly use website information for ESG disclosure,every link in the ESG information flow has digital space.Sustainable information portals and dashboards,among other digital frameworks,can be used to enhance information transparency and readability,thereby strengthening the scientific evaluation of sustainable education in higher education institutions.
万方数据
维普
