Study on the Localisation of Corporate ESG Disclosure

Xiuyu Jin ()
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Xiuyu Jin: Huaqiao University, School of Business Administration

A chapter in Proceedings of the 2024 4th International Conference on Enterprise Management and Economic Development (ICEMED 2024), 2024, pp 152-169 from Springer

Abstract: 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.

Keywords: ESG; disclosure; localisation; harmonised standards (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-506-5_19

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DOI: 10.2991/978-94-6463-506-5_19

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