中国式现代化背景下ESG信息披露水平影响因素探究——基于扎根理论  

An Exploration of Factors Influencing the Level of ESG Disclosure in the Context of Chinese-Style Modernization——Based on Rooted Theory

作　　者：南星恒 张宏 NAN Xing-heng;ZHANG Hong(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730101,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730101

出　　处：《青海师范大学学报(社会科学版)》2024年第6期46-62,共17页Journal of Qinghai Normal University(Social Sciences)

基　　金：甘肃省自然科学基金项目“中国式现代化背景下上市公司ESG信息披露机制及其水平测度研究”(23JRRA1786);兰州财经大学校级科研项目“新时代党组织参与国有企业公司治理机制、效应与政策研究”(Lzufe2022B-001)。

摘　　要：在中国式现代化的背景下,企业社会责任(ESG)信息披露水平的影响因素成为学术界和实践领域关注的焦点。本研究运用扎根理论对相关文献进行了系统梳理,揭示了影响ESG信息披露水平的四个主要范畴,包括法律环境、利益相关者需求、外部环境以及企业自身因素。在此基础上,本文进一步探讨了提高ESG信息披露水平的中介条件和实现路径。中介条件主要包括技术和数据支持,标准和框架的建立,政策和法规支持,员工教育和培训,行业合作和倡导,内部控制的有效运行以及政府的激励措施;实现路径则着重于明确ESG战略,建立有效的治理结构,设定具体的ESG指标,利用技术手段整合和管理ESG数据,采用国际标准定期报告与沟通,让利益相关者参与公司的ESG战略,并培训员工,提高管理层和员工的ESG意识。本研究旨在为理解中国式现代化背景下ESG信息披露的影响因素提供新的视角,也为实践中制定相关政策和管理措施提供有益参考。In the context of Chinese-style modernization,the factors influencing the level of corporate social responsibility(ESG)disclosure have become the focus of attention in both academic and practical fields.This study utilizes the rooted theory to systematically sort out the relevant literature and reveals four major categories that influence the level of ESG disclosure,including the legal environment,stakeholders'needs,the external environment,and the firm's own factors.On this basis,this paper further explores the mediating conditions and realization path to improve ESG disclosure level.The mediating conditions mainly include technical and data support,establishment of standards and frameworks,policy and regulatory support,employee education and training,industry cooperation and advocacy,effective operation of internal controls,and government incentives.The realization path,on the other hand,focuses on clarifying ESG strategy,establishing an effective governance structure,setting specific ESG indicators,using technology to integrate and manage ESG data,adopting international standards for regular reporting and communication,engaging stakeholders in the company's ESG strategy,and training employees to raise ESG awareness among management and staff.This study not only provides new perspectives for understanding the influencing factors of ESG disclosure in the context of Chinese-style modernization,but also provides useful references for formulating relevant policies and management measures in practice.

关 键 词：中国式现代化 ESG信息披露水平 影响因素 扎根理论 

分 类 号：F272.7[经济管理—企业管理] X196[经济管理—国民经济]