高质量发展引领下ESG信息披露的规制优化  

A Study on Regulation Optimization of ESG Information Disclosure with the Lead of High-quality Development

作　　者：朱晓勤[1] ZHU Xiaoqin(School of Law,Xiamen University,Xiamen 361005,Fujian)

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2024年第3期58-67,共10页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

摘　　要：ESG理念与高质量发展的内涵高度契合。当前,我国ESG信息披露规制领域存在一些问题,包括政出多门不成体系、披露比率偏低、披露标准不统一、披露内容不全面、“漂绿”现象比较严重等。从ESG信息披露规制的发展趋势及特点来看,各国(地区)对ESG信息披露的规制趋向严格,规制方式多以硬法为主、软法为辅,比例原则得到重视和适用,全球可持续披露准则加速统一。为解决实践中出现的突出问题,与国际标准相接轨,新形势下我国监管机构应当软硬兼施优化ESG信息披露的规制方式、明确ESG信息披露规则的实体内容、采取多元化的监管方式以及引入第三方强制鉴证机制。The concept of Environment,Social and Governance(ESG) aligns closely with the principles of high-quality development.However,the regulation of ESG information disclosure faces several challenges.These include fragmented policies from various 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 principle of proportionality has been increasingly applied.Efforts are underway to establish a unified global standard for sustainable development 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 disclosure 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 

分 类 号：D922.29[政治法律—经济法学]