ESG鉴证制度的实践反思与优化路径  

Reflection on the Practice and Optimization Path of ESG Authentication System

作　　者：吴自宇 WU Ziyu

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《吉林金融研究》2024年第3期19-23,共5页Journal of Jilin Financial Research

摘　　要：ESG报告是ESG信息披露制度的重要成果,能够为投资者及利益相关者提供真实完整的ESG信息。由于ESG信息的特殊性,ESG报告的质量容易出现问题,即存在“漂绿”现象,此类失真问题与缺少独立第三方鉴证紧密相关。ESG鉴证制度能够提高报告的可信度,并符合国家政策、公司利益及投资者需求,实施该制度具有现实基础。通过对目前我国ESG鉴证的现状分析,能够发现存在相关法律规范的缺少、鉴证主体不明确以及鉴证内容不一致和市场中鉴证的积极性不足等问题。因此,需要补充、解释相关法律和准则,规定鉴证主体及统一鉴证标准,通过激励机制促进公司鉴证,从而完善ESG鉴证制度,切实保证ESG信息披露的质量。ESG reports are an important achievement of the ESG information disclosure system,which can provide investors and other stakeholders with true and complete ESG information.Due to the particularity of ESG information,the quality of ESG reports is prone to problems,namely the phenomenon of"greenwashing",which is closely related to the lack of independent third-party authentication.The ESG certification system can improve the credibility of reports and meet national policies,company interests,and investor needs.The implementation of this system has a practical foundation.Through the analysis of the current situation of ESG report authentication in China,there are problems such as the lack of relevant legal norms,unclear authentication subjects,inconsistent authentication content,and insufficient enthusiasm for authentication in the market.Therefore,it is necessary to supplement and interpret relevant laws and regulations,regulate the authentication subject and unified authentication standards,promote corporate authentication through incentive mechanisms,so as to improve the ESG authentication system and effectively ensure the quality of ESG information disclosure.

关 键 词：ESG报告 ESG鉴证 上市公司 可持续发展 

分 类 号：D922.29[政治法律—经济法学] F239[政治法律—法学]