我国上市公司ESG信息披露现状分析及对策研究

Analysis of the present situation and countermeasures of ESG information disclosure of listed companies in China

近年来,全球资本市场上的社会责任观念不断深化,上市公司披露ESG信息已成为一种趋势和潮流。我国上市公司ESG信息披露制度初步建立,诸多上市公司已自愿发布ESG报告,但仍存在ESG信息披露规范不统一、ESG信息披露率较低、信息披露中存在“漂绿”现象、ESG信息披露缺乏内在动力等问题。应通过构建完善的上市公司ESG信息披露制度,由自愿性披露向强制性披露转变,同时合理防治企业“漂绿”现象,并通过构建ESG信息披露激励机制实现羊群效应和建立ESG审计制度提高信息披露质量。

In recent years,the concept of social responsibility in the global capital market has been deepening,and the disclosure of ESG information by listed companies has become a trend and trend.The ESG information disclosure system of Chinese listed companies has been initially established,and many listed companies have voluntarily released ESG reports.However,there are still some problems,such as inconsistent ESG information disclosure standards,low ESG information disclosure rate,“green-washing”phenomenon in information dis-closure,and lack of internal power in ESG information disclosure.It is necessary to construct a perfect ESG information disclosure system for listed companies to transform from voluntary disclosure to mandatory disclosure,and reasonably prevent and control the“green-wash-ing”phenomenon of enterprises.Besides,it is necessary to realize the herd effect by constructing an incentive mechanism for ESG informa-tion disclosure and establish an ESG audit system to improve the quality of information disclosure.