ESG信息披露的国际比较及我国的应对策略  

International Comparison of ESG Information Disclosure and China's Response Strategies

作　　者：孟雯欣 袁凤林[1] Meng Wenxin;Yuan Fenglin(School of Business,Yangzhou University,Yangzhou,Jiangsu 225127)

机构地区：[1]扬州大学商学院,江苏扬州225127

出　　处：《中国商论》2025年第6期142-146,共5页China Journal of Commerce

基　　金：扬州大学大学生创新创业训练项目(XCX20240972)。

摘　　要：在深入贯彻新发展理念的背景下,ESG状况已成为衡量企业可持续发展能力的关键指标,受到各国政府的高度重视,并逐渐成为投融资决策的重要参考依据。本文通过对中国、欧盟、英国、美国及日本在ESG信息披露政策、要求、内容与渠道等维度进行系统比较与深入分析,揭示了我国在这些方面存在的不足。基于此,在充分借鉴国外成熟经验的基础上,本文从完善顶层设计、建立健全ESG信息披露标准体系、增强企业ESG理念、充分发挥第三方ESG信息披露评级机构的积极作用等方面提出具体建议,以期更好地促进我国企业的可持续发展。In the context of thoroughly implementing the new development philosophy,ESG performance has emerged as a key indicator for evaluating a company's capacity for sustainable development.It has attracted increasing attention from governments worldwide and is gradually becoming an important reference in investment and financing decisions.This paper conducts a systematic comparison and in-depth analysis of ESG information disclosure policies,requirements,content,and channels in China,the European Union,the United Kingdom,the United States,and Japan.The study identifies several shortcomings in China’s current ESG disclosure practices.Drawing on the mature experiences of other countries,this paper puts forward specific policy recommendations,including improving top-level design,establishing a comprehensive ESG disclosure standards system,strengthening corporate ESG awareness,and enhancing the role of third-party ESG rating and disclosure agencies.These measures aim to better promote the sustainable development of Chinese enterprises.

关 键 词：ESG ESG信息披露 国际比较 ESG法律法规 可持续发展 

分 类 号：F831.5[经济管理—金融学]