高质量发展战略下国有企业ESG信息披露研究

ESG Disclosure of State-owned Enterprises under High Quality Development Strategy

近年来,国有企业作为国民经济发展的中坚力量,在高质量发展进程中,其ESG评级整体表现有所提高,但ESG信息披露行业差异较大,面临着信息可信度和标准化不足、缺乏严格的ESG监管体制、对ESG体系认识不足以及缺少ESG专业人才等问题。鉴于此,建议国有企业ESG披露标准向国际标准规范看齐,健全企业ESG信息披露监管机制,深化国有企业ESG信息披露认知及推动ESG专业人才培育进程,以推动国有企业高质量发展。

The 20th National Congress of the Communist Party of China emphasized that development is the primary task of the Party in governing the country,and high-quality development is the foremost goal in building a comprehensive socialist modernization.State-owned enterprises,as a pillar of China's national economic development,are expected to not only achieve an increase in business scale and economic efficiency but also embrace a higher degree of social responsibility,actively enhancing ESG(Environmental,Social,and Governance)disclosure.This approach aims to achieve simultaneous economic and social benefits.This paper focuses on the current state of ESG disclosure in state-owned enterprises in China.It analyzes the existing strengths and weaknesses in ESG disclosure by state-owned enterprises and suggests specific measures for improving ESG disclosure.These measures aim to enhance the overall quality of ESG disclosure in state-owned enterprises,thereby furthering their high-quality development.