ESG披露视角下公司高质量发展研究.pdfVIP

天津商务职业学院学报 JOURNAL OF TIANJIN COLLEGE OF COMMERCE 第九卷2021年第2期 ESG披露视角下公司高质量发展研究 毛淑珍谢飞 *2,李海桤3 1.2.3.青岛理工大学 ，山东 青岛266525 ［摘要］随着绿色发展理念和高质量发展理念地不断深入,企业在践行新发展理念中起到了 重要的促进作用 。为更好地将企业的发展融入到社会的可持续发展之中，ESC信息披露制度是 企业履行社会责任、提高社会公信力的有效途径 。而与英美等ESG信息披露制度较为完善的国 家相比，我国的ESC信息披露起步较晩，且存在信息披露选择性强、可信度低，政策不健全、监 管不严，披露主体范围小 、自愿度不高等问题 。因此，本文从政府层面、企业层面和社会团体层 面三个维度分别提出提升企业ESC信息披露积极性的可行性建议 ，以期引导企业形成自觉披 露、完整披露的发展理念，维护投资者的合法权益，进一步推动资本市场的良性发展。 ［关键词］ESG理念；信息披露；上市公司；高质量发展 ［中图分类号］F275 ［文献标识码］A ［文章编号］2095-5537（2021 ）02-00036-0 Study on Company High Quality Development from the Perspective of ESG Disclosure MAO Shu-zhen1, XIE Fei2, LI Hai-qi3 （1.2.3. Qingdao University of Technology, Qingdao Shandong 2 525） ［Abstract］ With deepening the ideas of green development and high -quality development, enterprises have played an important role in promoting the new development concept. ESG information disclosure system is an effective way for enterprises to fulfill their social responsibilities and enhance their social credibility. Compared with countries with relatively perfect systems such as Britain and the United States, the ESG information disclosure in our country has a later start and the problems of strong selectivity, low credibility, imperfect policy, lax supervision, small scope of disclosure subject and low degree of voluntariness. Accordingly, this paper puts forward feasible suggestions to enhance the enthusiasm of enterprise ESG information disclosure from three levels- government, enterprise, social organization and research institution in order to guide enterprises to form the development idea of conscious disclosure and complete disclosure, safeguard the legitimate rights and inter