Implications for China's Path under the European Union Environmental, Social and Governance Regulatory Framework
EUのESG規制枠組み下における中国の進路への示唆 (AI 翻訳)
Chenyan Tu
🤖 gxceed AI 要約
日本語
本論文は、EUのESG規制の歴史的発展と法的枠組みを分析し、CSRDや基準2024R3005を事例として、中国のESG規制システムへの示唆を提供する。比較分析を通じて、中国向けに規制調整、情報の標準化、国際環境への整合という3つの重要な措置を明らかにしている。
English
This paper analyzes the EU's ESG regulatory framework, focusing on CSRD and Document 2024R3005, to derive implications for China's ESG system. Through comparative analysis, it highlights three key measures for China: regulatory coordination, standardization vs fragmentation, and alignment with international environment.
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
本論文はEUと中国のESG規制比較を通じて、日本のESG規制強化に示唆を与える。特にCSRDの詳細な分析は、日本の開示基準策定に参考となる。
In the global GX context
This paper adds to the global discussion on ESG regulatory frameworks by examining the EU's CSRD and its implications for China. It highlights the challenges of standardizing ESG information across different jurisdictions, which is relevant for multinational corporations and global investors.
👥 読者別の含意
🔬研究者:This paper offers a comparative analysis of EU-China ESG regulatory frameworks, useful for researchers studying cross-jurisdictional disclosure standards.
🏢実務担当者:Chinese firms and those operating in China or Europe can gain insights on regulatory expectations and alignment strategies.
🏛政策担当者:Chinese regulators can use the EU case study as a benchmark for developing their ESG regulatory system.
📄 Abstract（原文）
Environmental, social, and governance (ESG) is a hot topic in all countries. Against the backdrop of global ESG issues becoming focal points of attention, organizations worldwide are vigorously advancing sustainable development goals starting with climate governance. As global investors demand more transparent and accurate information under the vision of sustainable development, this places greater challenges on ESG regulatory frameworks. This paper examines the EU's Corporate Sustainability Reporting Directive (CSRD) and Document 2024R3005 as key case studies, conducting an in-depth analysis of the historical evolution and legal framework of European Union (EU) ESG regulations. It focuses on the refinement of three indicators and the level of information disclosure, aiming to provide insights and recommendations for China's ESG regulatory system based on past developments and future directions. Through comparative analysis, it highlights three key measures for China's future development: regulatory coordination in response to past evolution, standardization versus fragmentation of information, and alignment with an empowering international environment. This paper provides ideas and enlightenment for the development of ESG in China.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.54097/9531dk18first seen 2026-05-14 22:24:24
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。