我国上市公司ESG信息披露问题与对策研究

Study on Information Disclosure Problems and Countermeasures of ESG in China’s Listed Companies

随着中国经济发展进入新阶段,各行业的运行体系愈加成熟,上市公司ESG信息披露显得日益重要。由于我国出现ESG信息披露发展时间较短,在实践中存在诸多问题,无法与经济高质量发展相适应。本文从微观与宏观两个层面阐述了上市公司ESG信息披露的多元价值,分析了目前该领域存在的一些主要问题,并提出了具体的优化对策。

As China’s economic development has entered a new stage, the operation system of various industries is becoming more mature, and the disclosure of ESG information of listed companies is becoming increasingly important. Due to the short develop-ment time of ESG information disclosure in China, there are many problems in practice, which can not be adapted to the development of the high quality economy. This paper expounds the mul-ti-value of ESG information disclosure of listed companies from micro and macro levels, analyzes some main problems existing in this field, and puts forward specific optimization countermeasures.