The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration
中国におけるESG情報開示の進化と将来の軌道：グローバル統合の文脈における調和のとれた開示システムの構築 (AI 翻訳)
CUI XIAOTIAN
🤖 gxceed AI 要約
日本語
本論文は、中国のESG情報開示の進化と将来の方向性を、国際統合の文脈で分析する。自主的な環境報告から、上場企業への義務化を含む構造化された枠組みへの移行を追跡し、データ品質、実施能力、国際基準との調和などの課題を特定する。中国のISSB基準との関係や一帯一路構想下での取り組みも検討し、2030年までの完全実施とデジタル化の進展を予測する。
English
This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory requirements for listed companies, identifying challenges such as data quality, implementation capacity, and harmonization with global standards. The study examines China's relationship with ISSB standards and Belt and Road initiatives, predicting full implementation by 2030 with increased digitalization.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
中国のESG開示制度は、日本のSSBJや有報でのサステナビリティ情報開示と比較する上で重要なベンチマークとなる。特に、中国がISSB基準をどのように取り入れつつ国内優先事項と調和させているかは、日本が国際基準と国内制度の整合性を図る上で示唆に富む。
In the global GX context
This paper provides a comprehensive overview of China's evolving ESG disclosure system, which is crucial for understanding global trends in sustainability reporting. It highlights how China balances international standards (ISSB) with domestic priorities, offering insights for other jurisdictions navigating similar harmonization challenges. The analysis of China's trajectory toward mandatory disclosure by 2030 is relevant for global investors and multinational corporations.
👥 読者別の含意
🔬研究者:Provides a structured analysis of China's ESG disclosure evolution, useful for comparative studies on disclosure systems.
🏢実務担当者:Offers insights into China's regulatory landscape and future requirements, aiding corporate compliance and strategy.
🏛政策担当者:Highlights China's approach to harmonizing local and global standards, relevant for policy design in other countries.
📄 Abstract（原文）
This paper examines the evolution and future trajectory of Environmental, Social, and Governance (ESG) information disclosure in China within the context of global integration. As sustainability reporting gains prominence worldwide, China has made significant strides in developing a comprehensive ESG disclosure framework that balances international standards with domestic priorities. Through analysis of recent policy developments, academic research, and industry practices, this study tracks China's journey from initial voluntary environmental reporting to its current structured approach with mandatory disclosure requirements for many listed companies. The research identifies key challenges in China's ESG disclosure system, including data quality concerns, implementation capacity constraints, and the need to harmonize local standards with global frameworks. The paper also examines China's efforts toward global integration, particularly its relationship with International Sustainability Standards Board (ISSB) standards and initiatives under the Belt and Road framework. Looking ahead, China's ESG disclosure system is poised for full implementation by 2030, with increasing focus on digital transformation, expanded mandatory requirements, and enhanced global alignment. The findings provide valuable insights for policymakers, companies, investors, and researchers interested in China's sustainable development and its growing influence on global ESG standards.
🔗 Provenance — このレコードを発見したソース
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。