%0 Journal Article %T ESG (环境、社会与治理)标准融入公司法的路径研究
Research on the Path of Integrating ESG (Environmental, Social, and Governance) Standards into Corporate Law %A 李晓燕 %J Frontiers of International Accounting %P 680-686 %@ 2169-2580 %D 2024 %I Hans Publishing %R 10.12677/fia.2024.135087 %X 随着全球可持续发展理念的普及，环境、社会和治理(ESG)标准已成为衡量企业非财务绩效的重要指标。为促进企业可持续发展，将ESG标准融入公司法已成为必要之举。2023年12月29日，全国人大常委会审议通过了《公司法(修订草案)》，在总则第二十条中明确将ESG理念写入立法，确立了其为公司法的基本原则。这一修订体现了立法理念的与时俱进，从传统的股东利益最大化逐渐转向平衡各方利益，实现可持续发展。具体而言，新《公司法》要求公司在从事经营活动时，应充分考虑职工、消费者等利益相关者的利益以及生态环境保护等社会公共利益，并承担社会责任。这一规定不仅体现了对公司内部环境的关注，也强调了对外部环境的责任，为企业的长远发展指明了方向。为有效实施ESG标准，企业需将ESG理念融入其经营战略、投资决策机制及企业文化中，形成制度化、体系化的管理模式。同时，企业还需关注ESG信息披露的强制性与自愿性问题，通过提升信息披露的透明度与可比性，满足资本市场和利益相关者的需求。
With the global promotion of sustainable development, environmental, social and governance (ESG) standards have become an important indicator of non-financial performance for companies. To promote sustainable development of enterprises, integrating ESG standards into corporate law has become a necessary move. On December 29, 2023, the Standing Committee of the National People’s Congress reviewed and approved the revised draft of the Company Law, explicitly incorporating the ESG concept into legislation and establishing it as a basic principle of the Company Law. This revision reflects the progressive legislative philosophy, moving from traditional maximization of shareholder interests to a balanced consideration of the interests of all stakeholders and sustainable development. Specifically, the new Company Law requires companies to fully consider the interests of employees, consumers, and other stakeholders, as well as social public interests such as ecological environmental protection, when conducting business activities, and to assume social responsibilities. This provision not only reflects the company’s internal environmental concerns, but also emphasizes its responsibility to the external environment, providing direction for the long-term development of enterprises. To effectively implement ESG standards, enterprises need to integrate ESG concepts into their business strategies, investment decision-making mechanisms, and corporate culture, forming a systematic and institutionalized management model. At the same time, enterprises need to pay attention to the issue of the mandatory and voluntary disclosure of ESG information, and enhance the transparency and comparability of information disclosure to meet the needs of capital markets and stakeholders. %K ESG， %K 公司法， %K 可持续发展， %K 法律法规
ESG %K Corporate Law %K Sustainable Development %K Laws and Regulations %U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=98041