我国上市公司ESG信息披露体系研究

Research on ESG Information Disclosure System of Chinese Listed Companies

摘要: ESG信息披露可以使利益相关者对上市公司进行系统客观的评估，是推动上市公司践行ESG理念和方法的有效举措，在实践中具有极为重要的意义。目前，我国上市公司ESG信息披露政策建设正在推进，已形成了多种具有代表性的体系框架，但与国外相对成熟的体系和实践而言，还有较大的提升完善空间。因此，本文对我国上市公司ESG信息披露体系进行研究构建，并提出相应的实施路径。

Abstract: ESG information disclosure can enable stakeholders to conduct a systematic and objective evaluation of listed companies, which is an effective measure to promote listed companies to prac-tice ESG concepts and methods, and has extremely important significance in practice. At present, the construction of the ESG information disclosure policy of Chinese listed companies is progressing, and a variety of representative system frameworks have been formed. However, compared with the relatively mature systems and practices of foreign countries, there is still great room for improve-ment. Therefore, this paper researches and constructs the ESG information disclosure system of Chinese listed companies, and proposes the corresponding implementation path.