电商平台ESG信息披露强制性立法问题研究

Research on Mandatory Legislation on ESG Information Disclosure on E-Commerce Platforms

摘要: 随着电商平台规模与社会影响力不断扩大，其引发的环境、社会与治理(ESG)风险日益凸显。当前电商平台的披露报告无法实质性反映ESG披露风险，我国电商平台披露缺乏统一标准，选择性披露而没有解决关键问题，披露数据未经验证存在漂绿风险等问题，难以有效满足监管与市场需求。由于电商平台独特的“守门人”地位，在规模、业务模式和社会影响力上的独特性，从而对其建立强制性信息披露制度具有必要性与紧迫性。对电商平台的强制性立法应当根据电商平台特色披露内容为基础，遵循“强制性披露为核心，统一标准为基础，协同监管为保障”的思路，构建以《证券法》修订为引领、由部门规章提供具体操作规则的立法路径，并设计包含特色指标的披露体系，同时辅以严格的第三方鉴证与法律责任制度。

Abstract: With the continuous expansion of the economic scale and social influence of e-commerce platforms, the environmental, social and governance (ESG) risks caused by them are becoming more and more prominent. The current disclosure reports of e-commerce platforms cannot substantially reflect the risks of ESG disclosure. There is a lack of unified standards for disclosure on e-commerce platforms in China, selective disclosure without solving key issues, and unverified disclosure of data. It is difficult to effectively meet regulatory and market needs. Due to the unique “gatekeeper” status of e-commerce platforms and their uniqueness in scale, business model and social influence, it is necessary and urgent to establish a mandatory information disclosure system. Mandatory legislation for e-commerce platforms should be based on the characteristic disclosure content of e-commerce platforms, follow the idea of “mandatory disclosure as the core, unified standards as the basis, and coordinated supervision as the guarantee”, build a legislative path led by the revision of the Securities Law and specific operating rules provided by departmental regulations, and design a disclosure system that contains characteristic indicators, supplemented by a strict third-party verification and legal liability system.