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。
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.
出处
《国际会计前沿》
2022年第4期256-260,共5页
Frontiers of International Accounting
