公司可持续性与ESG披露构建研究

Study on Corporate Sustainability and ESG Disclosure Construction

公司作为永续型实体,可持续性是公司的一个重要目标。环境、社会和治理(ESG)信息事关公司可持续性,ESG披露具有重要的功能,其能够改善与促进公司的可持续性。因我国目前ESG披露规范缺陷,实践中ESG披露存在披露率、可靠性和可比性不足等问题。为发挥ESG披露功能,促进公司可持续性,应将上市公司ESG信息纳入强制披露,采取遵守或解释执行方式,并可利用内部控制、第三方审计和交易所问询函改善ESG披露的可靠性和可比性,同时鼓励非上市公司自愿披露ESG信息。

As a sustainable entity,sustainability is a particularly important goal of a corporation.Enviromental,social and governance(ESG)information is relevant to corporate sustainability,and ESG disclosure plays an important functional role in improving and promoting corporate sustainability.Due to the shortcomings of ESG disclosure regulations in China,ESG disclosure in practice is not satisfactory,and there are such problems as insufficient disclosure rate,reliability and comparability.In order to perform the function of ESG disclosure and promote corporate sustainability,ESG information of listed companies should be included in mandatory disclosure,adopt the“comply or explain”enforcement,and improve the reliability and comparability of ESG disclosure by using internal control,third-party audit and exchange inquiry letters.Meanwhile,non-listed companies should be encouraged to disclose ESG information voluntarily.