ESG信息披露制度的趋同与分化 - 跨国比较及中国的法律优化路径 -
Convergence and Divergence in ESG Information Disclosure Systems - A Cross-National Comparison and China's Legal Optimization Path -
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초록
在“双碳”战略与全球可持续治理转型背景下，ESG（环境、社会与治 理）信息披露正加速从企业自愿行为向法律强制义务演进，成为构建绿 色资本市场与提升企业透明度的重要制度工具.本文以欧盟、美国、英 国、日本与韩国等主要经济体为研究样本，系统比较其ESG信息披露法律 制度的形成背景、规范结构与执行机制，提炼不同制度模式的核心特征. 研究发现：国际主流国家普遍已建立法律统领、标准统一、监管协同与 审计强制的披露体系，而中国目前尚处于从政策引导向法治治理的关键 过渡期，制度仍存在法律基础不足、标准碎片化、披露质量参差不齐等 问题.为此，本文从立法构建、标准整合、外部审计与技术支撑四个维度 提出优化建议，旨在推动我国构建系统化、标准化、强约束与国际接轨 的ESG信息披露法律体系，以服务绿色金融发展与企业可持续治理现代化.
Abstract
Under the “Dual Carbon” Strategy and the Global Transition to Sustainable Governance, ESG (Environmental, Social, and Governance) disclosure is rapidly evolving from a voluntary corporate practice into a legally mandated obligation. This shift positions ESG disclosure as a critical institutional instrument for fostering green capital markets and enhancing corporate transparency. This article conducts a systematic comparative analysis of the ESG disclosure legal frameworks in major economies—specifically the European Union, the United States, the United Kingdom, Japan, and South Korea—examining their formative contexts, normative structures, and enforcement mechanisms to distill the core characteristics of distinct regulatory models. The research reveals a prevailing trend among leading international jurisdictions: the establishment of disclosure systems characterized by legal primacy, standardized requirements, coordinated oversight, and mandatory third-party assurance. In contrast, China currently occupies a critical transitional phase, shifting from policy-driven guidance towards rule-of-law governance. Its existing framework exhibits significant deficiencies, including an insufficient legal foundation, fragmented standards, and disparate disclosure quality. To address these challenges, the article proposes a four-dimensional optimization strategy encompassing: Legislative Framework Development, Standard Consolidation, Mandatory External Assurance, and Technological Enablement. These recommendations aim to propel China towards constructing a systematic, standardized, rigorously enforceable, and internationally aligned ESG disclosure legal architecture, thereby serving the dual objectives of advancing green finance development and modernizing corporate sustainable governance.