ESG信息披露制度优化:欧盟经验与中国镜鉴

The Optimization of ESG Information Disclosure System:The EU's Experience and its Implications for China

在高质量发展背景下,ESG信息的价值日益凸显。与这一发展趋势相比,我国现行ESG信息披露制度在适用范围、披露内容设计、鉴证监管规则、制度体系化等方面仍存在一定局限。欧盟面临与我国相似的制度问题和社会背景,其最新立法《公司可持续报告指令》有着诸多制度创新,能为解决我国问题提供针对性经验。参考欧盟立法经验,并结合我国国情,可考虑适度扩大强制性ESG信息披露规则适用范围,秉持使用者导向并精细化设计ESG信息披露内容,系统构建ESG信息鉴证规则及行业监管规则,采取短期和长期措施完善ESG信息披露立法体系,从而优化我国ESG信息披露制度。

In the context of high-quality development,ESG(Environmental,Social and Governance) information is increasingly valuable.Compared with this development trend,however,China's current ESG information disclosure system still has certain limitations in terms of the scope of application,the design of disclosure content,authentication regulatory rules,and the systematization of the institution.The European Union(EU) and China face similar institutional problems and social backgrounds,and the EU's latest legislation,the Corporate Sustainability Reporting Directive,has many institutional innovations,which can provide targeted experience in solving China's problems.With reference to the EU's legislative experience and in conjunction with China's national conditions,China may consider moderately expanding the scope of application of the mandatory ESG information disclosure rules,adhering to the user-oriented and finely designing ESG information disclosure content,systematically building the ESG information authentication rules and industry regulatory rules,and adopting short-term and long-term measures to improve the legislative system of ESG information disclosure,so as to optimize China's ESG information disclosure system.