摘要
Abstract
This paper deeply explores the necessity,challenges,and feasible paths of developing a globally unified standard for ESG information disclosure.In the context of globalization,ESG reporting has become an important component of non-financial information disclosure for enterprises.Currently,the standards and quality of ESG reporting vary greatly,which seriously hinders the effective transmission and comparison of ESG information and fails to meet the needs of international investors,regulatory agencies,and various social sectors.This paper analyzes the current situation and problems of ESG reporting,emphasizes the importance of unified standards for global market development,and highlights enterprises and international investors'urgent needs for high-quality ESG information.The paper analyzes the challenges faced in developing a globally unified standard for ESG information disclosure,including cultural and legal differences,diversity and complexity of disclosure standards,as well as technology and data sharing.It proposes the comprehensive construction paths that include establishing an international cooperation framework,developing core standards and implementation strategies,unifying disclosure processes and methods,and cultivating professional talents and institutions.These measures aim to promote the uniformity of global ESG information disclosure standards,enhance the transparency,comparability,and practicality of ESG information,and contribute to global sustainable development.关键词
ESG报告/披露标准/全球统一/可持续发展Key words
ESG report/disclosure standards/global uniformity/sustainable development
