On the Institutional Construction of ESG Environmental Informa-tion Disclosure in China—From the Perspective of Corporate Environmental Compliance
By sorting out the development of ESG environmental information disclosure outside and within the territory,it is found that ESG environmental information disclosure has certain problems in terms of dis-closure subject,content,and value orientation.The root cause is the lack of compliance in the disclosure.In order to promote the self-regulation and healthy development of enterprises,Chinese ESG environmental dis-closure system must establish joint environmental information disclosure guidelines for different departments,issue special corporate environmental compliance management guidelines,and localize international standards to achieve effective connection with Chinese environmental protection and other fields of legal norms during the compliance transformation process.
ESGenvironmental information disclosurecorporateenvironmental compliance
NETL
NSTL
万方数据
