全面注册制下房地产行业ESG信息披露研究

Research on ESG Information Disclosure in the Real Estate Industry under the Comprehensive Registration System

近年来,绿色发展理念不断为大众所熟知,同时,随着全面注册制的加快落地,上市公司信息披露质量将进一步受到重视。ESG信息披露将成为引导上市公司践行ESG理念、落实ESG要求的主要抓手。但是由于目前ESG在我国刚刚起步,本文针对目前房地产企业在ESG实践和披露效果中不完善的方面进项相关研究,一定程度上为ESG相关理念在房地产行业中更好的应用提供了研究思路。

In recent years,the concept of green development has become increasingly familiar to the public.At the same time,with the accelerated implementation of the comprehensive registration system,the quality of information disclosure of listed companies will be further valued.ESG information disclosure will become the main starting point to guide listed companies to practice the ESG concept and implement the ESG requirements.However,because ESG is just starting in China,this paper carries out relevant research on the imperfect aspects of ESG practice and disclosure effect of real estate enterprises,and to some extent provides research ideas for the better application of ESG-related concepts in the real estate industry.