Status and Problems of ESG Information Disclosure in China
DOI:
https://doi.org/10.70267/9pjxf604Keywords:
ESG; information disclosure; sustainable developmentAbstract
With the "14th Five-Year Plan" and the "Double Carbon" goal, as well as the world's attention to ecological and environmental pollution, the sustainable development of the economy has been widely concerned, and ESG, as an indicator of sustainable development, measures corporate sustainable development, fulfillment of social responsibility and future development of the enterprise in three aspects, i.e., environment (E) , social responsibility (S ) and corporate governance (G), from a non-financial point of view, so ESG disclosure is extremely important. Based on this, this paper elaborates on the concept of ESG, analyzes the current status of ESG disclosure, and puts forward the existing problems for reference.
References
Han, F. (2023). Study on the Current Situation of ESG Information Disclosure of Listed Companies under the Background of "Dual Carbon". Industrial Innovation Research, (1), 156-158.
Ji, J. (2023). Auditing and Governance of Corporate "Greenwashing" Behavior in ESG Context. Continental Bridge Perspectives, (10), 35-37.
Sun, Z., Yu, Z., & Lu, Y. (2023). Development Status, Problems and Suggestions of ESG Disclosure Standards in China. Accounting Newsletter, (8), 9-14. https://doi.org/10.16144/j.cnki.issn1002-8072.2023.08.002
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Copyright (c) 2024 Qiyuan Wan (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
