Study on the Response to the Independent Assurance of the EU Corporate Sustainability Reporting Directive

• 발행기관: ACADEMIC FRONTIERS PUBLISHING GROUP(AFP)
• 저자명: QIU Yutong WU Hao
• 간행물 정보: 『Journal of Sinological Studies(JSS)』Vol.2 No.7, 1~10쪽, 전체 10쪽
• 주제분류: 인문학 > 역사학
• 파일형태: PDF
• 발행일자: 2025.07.30

국문 초록

The report of the 20th National Congress of the Communist Party of China emphasized the need to “improve the modern corporate system with Chinese characteristics and accelerate the development of world-class enterprises[1].” Compared with the European Union (EU) market, China still lacks clear legal regulation governing independent assurance of ESG (Environmental, Social, and Governance) information disclosure, resulting in significant institutional gaps and limiting the credibility of assurance outcomes. With the formal implementation of the EU Corporate Sustainability Reporting Directive (CSRD), Chinese enterprises seeking access to the EU market are now subject to more stringent disclosure assurance and sustainability requirements. Accordingly, how to effectively respond to the institutional challenges posed by the Directive and enhance the sustainable competitiveness of Chinese enterprises in the international market has become an urgent issue. Taking the ESG assurance process as its analytical framework, this essay examines the principal controversies arising during assurance practices and aims to offer policy recommendations and practical pathways for Chinese enterprises to address the compliance challenges of the EU sustainability disclosure regime.

목차

1 Introduction

2 Current Challenges of Independent ESG Assurance in China

3 Analysis of Challenges in China’s Independent ESG Assurance

4 Solutions to Challenges in China’s Independent ESG Assurance

5 Conclusion

References

키워드

Corporate Sustainability Reporting Directive Independent assurance ESG Information Disclosure Response