摘要
ESG投资理念是企业可持续发展的有力工具,上市公司披露ESG信息是“基础性工程”。我国ESG信息披露制度最为根本的问题在于市场驱动力不足,投资者对于ESG信息需求度不高,以及上市公司对ESG信息披露意愿不强,同时政府对于优质ESG信息披露的激励机制不健全,针对企业“漂绿”或“洗绿”的处罚不够,导致整个ESG信息披露没有形成有效的竞争机制。优化ESG信息披露制度的核心在于疏通ESG制度运行的底层逻辑。首先需要建立统一的披露标准,在此基础上建立市场、政策与ESG信息之间的激励机制,引入有效的竞争机制激励上市公司主动披露高质量的ESG信息,以及通过融资、财政、产业和税收等政策联动,建设高质量ESG信息披露市场,引导投资者对ESG信息的投资意向。
ESG investment concept is a powerful tool for sustainable development,and the disclosure of ESG information by listed companies is a "basic project".The most fundamental problems of China's ESG information disclosure system lie in the lack of market driving force,the low demand of investors for ESG information,and the weak willingness of listed companies to disclose ESG information.At the same time,the government has insufficient incentive mechanism for high-quality ESG information disclosure,and insufficient penalties for "greenwashing" or "greenwashing" of enterprises.As a result,the entire ESG information disclosure does not form an effective competition mechanism.The core of optimizing ESG information disclosure system lies in dredging the underlying logic of ESG system operation.First,it is necessary to establish a unified disclosure standard,on this basis,establish an incentive mechanism between market,policy and ESG information,and introduce an effective competition mechanism to encourage listed companies to actively disclose high-quality ESG information.In addition,through the linkage of government financing,finance,industry and tax policies,we can build a high-quality ESG information disclosure market and guide investors' investment intentions for ESG.
出处
《南海法学》
2023年第5期80-91,共12页
The South China Sea Law Journal
关键词
ESG信息披露
统一披露标准
市场机制
ESG information disclosure
Unified disclosure standard
Market mechanism
