‘Corporate Governance Research: Practising ESG Objectives’
Abstract
This evolution reflects a growing recognition of the need for businesses to address environmental and social challenges alongside financial
performance. China has gradually established an ESG disclosure framework. However, challenges remain, including the narrow scope of disclosure, inconsistent standards and limited enforcement. A comparative analysis of ESG policies in jurisdictions such as the UK and the USA
reveals valuable insights. Building on these findings, recommendations for China include establishing a unified ESG disclosure framework,
strengthening enforcement mechanisms, and integrating localized indicators to address specific national priorities. These steps can enhance
the effectiveness of China’s ESG policies, aligning them with global standards while fostering sustainable development.
Keywords
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DOI: http://dx.doi.org/10.18686/fm.v10i2.13944
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