绿色金融视域下商业银行环境信息披露制度的现实困境与路径优化

环境信息披露是维系绿色金融市场稳健有序发展的核心机制,同时也是商业银行实施绿色金融战略、缓解资本市场信息不对称问题的重要切入点。从实践层面审视,商业银行在环境信息披露方面仍面临多重挑战,具体包括信息披露的全面性不足、信息可信度受到质疑,以及激励机制与约束条件的不完善等问题。有鉴于此,文章旨在深入探讨商业银行环境信息披露的理论基础,并分析其面临的现实困境,同时借鉴国外相关制度的先进经验。希望通过这一系列的研究,能够进一步优化和改进我国的环境信息披露体系,为其可持续发展奠定坚实的法律基础。Environmental information disclosure is a core mechanism for the sound and orderly development of the green finance market, and it is also an important entry point for commercial banks to implement green finance strategies and alleviate the problem of information asymmetry in the capital market. From a practical perspective, commercial banks are still facing multiple challenges in environmental information disclosure, including insufficient comprehensiveness of information disclosure, questionable credibility of information, and imperfect incentives and constraints. In view of this, the purpose of this paper is to explore the theoretical basis of environmental information disclosure in commercial banks and to analyze the practical dilemmas it faces, while drawing on the advanced experience of relevant foreign systems. It is hoped that through this series of research, China’s environmental information disclosure system can be further optimized and improved to lay a solid legal foundation for its sustainable development.

商业银行环境信息披露的价值目标、现实困境与监管路径

环境信息披露是商业银行实施绿色金融战略、降低资本市场信息不对称的重要着力点,蕴含着识别商业银行环境风险、履行商业银行环境社会责任与推动商业银行践行ESG治理的多元价值目标。实践来看,商业银行环境信息披露尚面临所披露的信息全面性不足、可信度存疑以及信息披露的激励机制不健全等多重困境。在剖析商业银行环境信息披露现实困境的成因基础上,借鉴域外相关制度的先进经验,从构建强制性披露标准、完善第三方鉴证机制和健全激励机制三方面入手,完善商业银行环境信息披露的监管路径。