摘要
在ESG信息披露治理中,传统行政监管容易因规则滞后和执法俘获导致治理效能衰减,市场自律机制又因评级失真和软法虚置难以遏制系统性风险。全球ESG诉讼的兴起昭示着信息披露治理范式正经历着从监管中心向司法赋能的结构性转型。司法实践显示:一方面,ESG诉讼通过诉讼模式、诉讼主体、请求类型、举证规则等独特的程序构造重塑ESG信息披露的治理规则体系;另一方面,司法权凭借ESG诉讼得以介入重构信息披露治理的功能网络,实现规则供给、风险预防、系统协同、促进自治等功能,形成了对传统治理范式的结构性补充加强。我国ESG诉讼面临着实体规则缺乏、程序机制滞后与技术能力薄弱等短板,折射出转型社会中法律系统回应性不足的深层矛盾,唯有通过实体法革新、程序法突破、裁判方法论转型等维度的改革,方能激活我国司法权的治理潜能,推动ESG信息披露治理从政策驱动迈向法治化轨道。
In the governance of ESG information disclosure,traditional administrative regulation is prone to diminishing governance efficacy due to rule lag and regulatory capture,while market self-regulation hardly curbs systemic risks because of rating distortion and ineffectiveness of soft law.The rise of global ESG litigation marks a structural shift in the paradigm of information disclosure governance,moving from a regulatory-centric approach towards judicial empowerment.Judicial practices demonstrate that,on one hand,ESG litigation reshapes the system of rules on ESG information disclosure governance through procedural innovations in litigation models,standing rights,claim categories,and evidence rules;on the other hand,the judiciary leverage ESG litigation to intervene in and reshape the functional network of information disclosure governance,thereby achieving functions such as rule making,risk prevention,systemic coordination,and self-governance promotion,thus forming a structural complement to the traditional governance paradigm.China faces shortcomings such as a shortage of substantive rules,lagging procedural mechanisms,and technical deficiencies in ESG litigation,reflecting a deeper contradiction of insufficient responsiveness of legal system in a transitional society.Only through reforms encompassing substantive law innovation,procedural law breakthrough,and judicial methodology transformation can China activate the judiciary's governance potential,transitioning ESG disclosure governance from policy-driven appr oach to rule-of-law framework.
出处
《政治与法律》
北大核心
2025年第8期49-65,共17页
Political Science and Law
基金
国家社会科学基金一般项目“环境治理现代化视域下环境司法权配置研究”(项目编号:23BFX096)的研究成果。
关键词
ESG诉讼
ESG信息披露
信息披露治理
司法能动
ESG
ESG Litigation
ESG Information Disclosure
Information Disclosure Governance
Judicial Activism.
