Study on the Localisation of Corporate ESG Disclosure

--Taking Listed Companies Held by Central Enterprises as an Example

DOI

10.2991/978-94-6463-506-5_19How to use a DOI?

Keywords

ESG; disclosure; localisation; harmonised standards

Abstract

With the rapid development of the global economy, society’s concern for sustainable development is increasing, and ESG (Environmental, Social, and Governance) issues are emerging, this paper selects central enterprise holding listed companies as the main body of analysis, and from the perspective of localisation and conformity with China’s national conditions, we will discuss ESG information in depth. The paper discusses the localised practice path of ESG information disclosure and promotes the improvement and development of China’s ESG information disclosure system. Through statistical method, case study method, etc., the analysis obtains that: (1) China’s information disclosure system needs to be improved and unified, and a targeted information disclosure system combining mandatory and voluntary information disclosure should be formulated based on the different situations in different regions; (2) based on the leading role of central enterprise-controlled listed companies in China, they should be taken as pioneers to comprehensively implement the localisation of the ESG disclosure system in accordance with the characteristics of various types of enterprises.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiuyu Jin
PY  - 2024
DA  - 2024/09/02
TI  - Study on the Localisation of Corporate ESG Disclosure
BT  - Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024)
PB  - Atlantis Press
SP  - 152
EP  - 169
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-506-5_19
DO  - 10.2991/978-94-6463-506-5_19
ID  - Jin2024
ER  -