BEIJING, Oct. 5, 2022 /PRNewswire/ -- In 2021, China experienced rapid development in the field of ESG, which entered a stage of policy guidance after the exploration and development of domestic ESG system. At present, it has achieved remarkable results in China. This paper analyzes its disclosure status and characteristics by sorting out ESG disclosure policies at home and abroad. It conducts a multiple-dimensional analysis on ESG disclosure of China's publicly listed companies in China in 2022.
1. Policy Review of ESG Reporting at Home and Abroad
As China's Green Development Strategy and "Dual Carbon" targets were raised, ESG investing has become a hot topic. An increasing number of institutional investors started to apply ESG concepts into their investment activities. The ESG performance has become one of the main factors for these investors to measure their decisions, and awareness of relevant information disclosure has been raised as well. Recently, the government and the capital market regulator have successively issued a series of documents on ESG Reporting Guidance, increasing the requirements for publicly listed companies.
1.1 Review and Trend of ESG Reporting Policy in U.S. and EU
Western countries have rich experience in the field of ESG, and the policy practice has a strong impact on the global development of ESG. The followings reveal the main policies and contents of ESG Reporting in western countries.
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