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ESG 报告合规与鉴证:全球政策趋势与企业应对指南
Sou Hu Cai Jing· 2025-06-01 11:41
Core Insights - ESG (Environmental, Social, and Governance) has become a key indicator for measuring corporate sustainability in the current global economic landscape, with global sustainable investment exceeding $35 trillion in 2022 and continuing to grow [1][14][21] - The ESG investment trend has seen explosive growth, with net inflows into global ESG funds exceeding $1.5 trillion from 2020 to 2023, transitioning from a responsible investment concept to a mainstream investment strategy [1][21] Policy Trends - Major economies and international organizations are actively promoting ESG reporting policies, such as the European Union's implementation of the Corporate Sustainability Reporting Directive (CSRD) in 2023, affecting over 50,000 companies [2][25] - The U.S. SEC has strengthened regulations on climate-related disclosures since 2022, requiring companies to report on climate change risk assessments and greenhouse gas emissions [2][26] - China's ESG regulatory policies have been continuously improving since 2021, with increasing disclosure requirements for listed companies, including mandatory disclosures for indices like the Shanghai 180 and STAR 50 [2][27] - International organizations have introduced standards like the GRI 2021 version, effective in 2023, which covers 78% of leading global companies and emphasizes substantive reporting and stakeholder engagement [2][28] ESG Reporting Framework - ESG reporting frameworks include GRI standards, SASB standards, and various stock exchange standards, focusing on environmental data, social performance, and corporate governance disclosures [3][36][37] - Environmental disclosures require reporting on greenhouse gas emissions, resource efficiency, and environmental risk management [3][40][42] - Social performance disclosures cover employee rights, community engagement, and supply chain social responsibility [3][43] - Governance disclosures include board diversity, investor rights protection, and anti-corruption measures [3][45][46] Challenges and Strategies - Companies face challenges in implementing ESG reporting and verification, including internal coordination and resource allocation, as well as uncertainties in ESG metrics and performance measurement [3][4] - Strategies for companies include establishing a robust ESG management system, enhancing the quality of ESG disclosures, and actively engaging in ESG verification collaborations [4][5] - The trend towards stricter compliance and verification of ESG reports is increasing, urging companies to embrace ESG transformations for sustainable development [4][5]