摘要
作为规制工具的企业信息披露,在以环保为目标时存在需要重点关注的特殊之处。我国近年来相关立法动向突出强调企业环境信息强制性披露,这与ESG背景下企业环境信息自愿披露形成鲜明对比。无论是自愿披露还是强制披露,都应特别注意社会规范的作用;而与强制披露相比,企业自愿披露作为规制工具亦有独特长处且两者存在协同互动关系。应当坚持企业环境信息“自愿和强制披露相结合”,并完善我国企业环境信息披露制度的基本架构。
When corporate information disclosure is used as a regulatory tool to achieve the goal of environmental protection,there are specific aspects that require special attention.In recent years,the trends of relevant legislation in China prominently emphasize the mandatory disclosure of corporate environmental information,which stands in sharp contrast to the rise of voluntary corporate environmental information disclosure practices in the context of ESG.For the application of either voluntary or mandatory disclosure,special attention should be paid to the role of social norms.Compared to mandatory disclosure,corporate voluntary disclosure as a regulatory tool enjoys unique advantages and has a synergistic and interactive relationship with mandatory disclosure.It is essential to return to the principle of"combining voluntary and mandatory disclosure"for corporate environmental information and refine the basic framework of China’s corporate environmental information disclosure system accordingly.
出处
《政治与法律》
北大核心
2025年第8期17-33,共17页
Political Science and Law
基金
国家社会科学基金一般项目“风险行政法视野下的碳交易制度定位及其法治完善”(项目编号:23BFX101)的研究成果。
关键词
企业信息披露
环境规制
规制工具
Corporate Information Disclosure
Environmental Regulation
Regulatory Tool
