With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establish a systematic ESG information disclosure system for listed companies in China. Various countries have established ESG information disclosure systems to guide enterprises to disclose, and China is also constantly exploring and improving its own systems. Currently, China has not formally released a comprehensive ESG information disclosure framework to guide enterprises to disclose non-financial information, which results in the uneven quality of ESG information disclosure at this stage, in addition to the Environmental, Social and Governance Reporting Guidelines issued by the Hong Kong Stock Exchange. There are still a few issues with the practice of disclosing ESG information. This paper reviews the development of ESG information disclosure standards at home and abroad, discusses the problems existing in ESG information disclosure in China, and puts forward corresponding suggestions, with a view to providing theoretical reference for the construction of ESG information disclosure system, and hoping to promote listed companies to actively fulfill their environmental, social and governance responsibilities, Contribute to the process of improving the sustainable development ability of listed companies through institutional advantages and promoting the establishment of a healthy and sustainable financial system with controllable risks.
| Published in | International Journal of Economics, Finance and Management Sciences (Volume 10, Issue 6) |
| DOI | 10.11648/j.ijefm.20221006.19 |
| Page(s) | 377-382 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2022. Published by Science Publishing Group |
ESG, Information Disclosure, System Construction
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APA Style
Sun Wen. (2022). Construction and Research of China's ESG Information Disclosure System. International Journal of Economics, Finance and Management Sciences, 10(6), 377-382. https://doi.org/10.11648/j.ijefm.20221006.19
ACS Style
Sun Wen. Construction and Research of China's ESG Information Disclosure System. Int. J. Econ. Finance Manag. Sci. 2022, 10(6), 377-382. doi: 10.11648/j.ijefm.20221006.19
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Download@article{10.11648/j.ijefm.20221006.19,
author = {Sun Wen},
title = {Construction and Research of China's ESG Information Disclosure System},
journal = {International Journal of Economics, Finance and Management Sciences},
volume = {10},
number = {6},
pages = {377-382},
doi = {10.11648/j.ijefm.20221006.19},
url = {https://doi.org/10.11648/j.ijefm.20221006.19},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20221006.19},
abstract = {With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establish a systematic ESG information disclosure system for listed companies in China. Various countries have established ESG information disclosure systems to guide enterprises to disclose, and China is also constantly exploring and improving its own systems. Currently, China has not formally released a comprehensive ESG information disclosure framework to guide enterprises to disclose non-financial information, which results in the uneven quality of ESG information disclosure at this stage, in addition to the Environmental, Social and Governance Reporting Guidelines issued by the Hong Kong Stock Exchange. There are still a few issues with the practice of disclosing ESG information. This paper reviews the development of ESG information disclosure standards at home and abroad, discusses the problems existing in ESG information disclosure in China, and puts forward corresponding suggestions, with a view to providing theoretical reference for the construction of ESG information disclosure system, and hoping to promote listed companies to actively fulfill their environmental, social and governance responsibilities, Contribute to the process of improving the sustainable development ability of listed companies through institutional advantages and promoting the establishment of a healthy and sustainable financial system with controllable risks.},
year = {2022}
}
TY - JOUR T1 - Construction and Research of China's ESG Information Disclosure System AU - Sun Wen Y1 - 2022/12/08 PY - 2022 N1 - https://doi.org/10.11648/j.ijefm.20221006.19 DO - 10.11648/j.ijefm.20221006.19 T2 - International Journal of Economics, Finance and Management Sciences JF - International Journal of Economics, Finance and Management Sciences JO - International Journal of Economics, Finance and Management Sciences SP - 377 EP - 382 PB - Science Publishing Group SN - 2326-9561 UR - https://doi.org/10.11648/j.ijefm.20221006.19 AB - With the rise of ESG (Environment, Social and Governance) concept in the world, ESG information disclosure has also received extensive attention. ESG information disclosure is an area to be studied in the future legal construction of capital market, especially in the process of improving the information disclosure system. It is necessary to establish a systematic ESG information disclosure system for listed companies in China. Various countries have established ESG information disclosure systems to guide enterprises to disclose, and China is also constantly exploring and improving its own systems. Currently, China has not formally released a comprehensive ESG information disclosure framework to guide enterprises to disclose non-financial information, which results in the uneven quality of ESG information disclosure at this stage, in addition to the Environmental, Social and Governance Reporting Guidelines issued by the Hong Kong Stock Exchange. There are still a few issues with the practice of disclosing ESG information. This paper reviews the development of ESG information disclosure standards at home and abroad, discusses the problems existing in ESG information disclosure in China, and puts forward corresponding suggestions, with a view to providing theoretical reference for the construction of ESG information disclosure system, and hoping to promote listed companies to actively fulfill their environmental, social and governance responsibilities, Contribute to the process of improving the sustainable development ability of listed companies through institutional advantages and promoting the establishment of a healthy and sustainable financial system with controllable risks. VL - 10 IS - 6 ER -
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