中国地质大学学报(社会科学版）

通过对域外以及域内ESG环境信息披露发展的样态梳理，发现ESG环境信息披露在披露主体、内容、价值取向上都存在一定的问题，其根源都在于ESG环境信息披露合规性的缺失。为促进企业的自律监管和良性发展，我国ESG环境披露制度必须建立不同部门联合的环境信息披露准则，出台专门的企业环境合规管理指引，并且遵循国际标准本土化的路径，在合规改造过程中实现与我国环境保护以及其他领域法律规范的有效衔接。

By sorting out the development of ESG environmental information disclosure outside and within the territory, it is found that ESG environmental information disclosure has certain problems in terms of disclosure subject, content, and value orientation. The root cause is the lack of compliance in the disclosure. In order to promote the self-regulation and healthy development of enterprises, Chinese ESG environmental disclosure system must establish joint environmental information disclosure guidelines for different departments, issue special corporate environmental compliance management guidelines, and localize international standards to achieve effective connection with Chinese environmental protection and other fields of legal norms during the compliance transformation process.