我国高校ESG信息披露框架研究

ESG Information Disclosure Framework for Colleges and Universities in China

随着全球可持续发展的持续推进,各国对ESG日益重视。在实现“双碳”目标、创建绿色学校、推进国家治理体系和治理能力现代化的背景下,高校对环境保护、社会责任以及高校治理的重视程度日益提高,然而,高校ESG方面的负面事件却频频曝光,高校ESG信息披露亟须加强。有鉴于此,在梳理和借鉴国际代表性ESG信息披露标准的基础上,从高校ESG信息披露的目标与原则、内容框架、披露方式等方面构建高校ESG信息披露框架,以期为我国制定高校ESG信息披露标准以及提升高校ESG表现提供借鉴。

With the continuous promotion of global sustainable development,countries are paying more attention to ESG.In the context of achieving the carbon peaking and carbon neutrality goals,creating eco-schools and modernizing national governance system and capacity,colleges and universities are paying more attention to environmental protection,social responsibility and university governance.However,due to the frequent exposure of negative events in ESG of universities,ESG information disclosure of universities needs to be strengthened.In view of this,based on combing and learning from international representative ESG information disclosure standards,this paper constructs a framework for ESG information disclosure in colleges and universities in terms of objectives and principles,content framework and disclosure methods of ESG information disclosure in colleges and universities,which aim for providing reference for formulating ESG information disclosure standards in colleges and universities and improving ESG performance in China.