企业ESG信息披露制度的完善与实践路径探讨  

Exploration on the Improvement and Practice Path of Enterprise ESG Information Disclosure System

作　　者：王为雄 WANG Wei-xiong(School of Law,Fujian Jiangxia University,Fuzhou 350108,Fujian,China)

机构地区：[1]福建江夏学院法学院,福建福州350108

出　　处：《宝鸡文理学院学报(社会科学版)》2025年第1期82-89,共8页Journal of Baoji University of Arts and Sciences:Social Science Edition

基　　金：福建省2022年度教育科学“十四五”规划项目:复合型卓越法治人才培养模式研究(项目编号:FJJKBK22-146);福建江夏学院2024年度校级科研项目:私募基金穿透式监管的法律机制研究(项目编号:JXS2024004)。

摘　　要：ESG信息披露通常代表一个公司对其环境、社会和治理报告的透明度。这个报告涵盖了公司的环境、公司治理和可持续性等的情况。2020年实施的《中华人民共和国证券法》将重点放在了“信息披露”上,因此,ESG信息披露制度对我国资本市场以及社会公共利益都具有十分重要的意义。在数字经济背景下,虽然越来越多的企业披露ESG报告,但是企业披露ESG信息时,存在着报告“漂绿”行为时有发生、缺乏市场统一企业ESG评价体系、自愿披露弹性义务的一般性缺陷等方面的规制困境。本文通过ESG信息披露中的经济重大性的认定标准来分析ESG信息披露中存在的困境,提出了完善ESG信息披露制度的具体路径与强化问责机制的建议。ESG disclosure typically represents the transparency of a company’s environmental,social,and governance reporting,which covers the company’s environment,corporate governance,and sustainability.The Securities Law of the People’s Republic of China,which was implemented in 2020,focuses on information disclosure.Therefore,the ESG information disclosure system is of great significance to China’s capital market and social public interests.In the context of the digital economy,although more and more companies are disclosing ESG reports,there are regulatory difficulties such as the occurrence of ESG report greenwashing behavior,the lack of a unified market ESG evaluation system for companies,and the general deficiency of voluntary disclosure flexibility obligations when companies disclose ESG information.This paper analyzes the difficulties in ESG information disclosure through the criteria for determining economic significance in ESG information disclosure,and proposes specific paths to improve the ESG information disclosure system and strengthen accountability mechanisms.

关 键 词：企业ESG 信息披露 “漂绿”行为 路径研究 环境责任 

分 类 号：D922.28[政治法律—经济法学]