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| 題 名 | 深港上市公司在環境、社會及治理信息披露規則的協調對接=Coordination and Alignment of ESG Information Disclosure Rules for Shenzhen-Hong Kong Listed Companies |
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| 作 者 | 談蕭; 譚琪琪; | 書刊名 | 澳門科技大學學報.人文社會科學版 |
| 卷 期 | 19:4 2025.12[民114.12] |
| 頁 次 | 頁65-90 |
| 分類號 | 553.97 |
| 關鍵詞 | 粵港澳大灣區市場一體化; 上市公司; 信息披露; 規則銜接; Guangdong-Hong Kong-Macao; Greater Bay Area market integration; Listed companies; ESG; Information disclosure; Regulatory alignment; |
| 語 文 | 中文(Chinese) |
| DOI | 10.58664/mustjournal.2025.12.004 |
| 中文摘要 | 深港兩地上市公司資訊披露標準差異大,分別在「環境、社會及治理」(Environment-society-governance, 簡稱 ESG)資訊並不互通,廠商審驗機構缺乏規制及協同監管機制缺乏的現狀,正制約著大灣區市場一體化和國際化發展。為此,深圳證券交易所應從強制披露適用範圍、定量披露要求、保障披露真實性的措施等方面進一步完善規則;香港交易所需要從區分行業的披露標準、規制協力廠商審驗機構、減輕中小企業披露負擔等方面進一步完善規則。此外,可以通過制定統一的上市公司 ESG 資訊披露標準、搭建 ESG 資訊披露資料平台、建立協同監管機制等方式,實現大灣區上市公司 ESG 資訊披露規則的協調與對接。澳門同樣可以協調對接相應規則,以實現自身可持續發展目標。 |
| 英文摘要 | The significant differences in information disclosure standards between listed companies in Shenzhen and Hong Kong, the lack of interoperability for ESG information, the absence of regulations for third-party verification bodies, and the insufficient collaborative regulatory mechanism are currently hindering market integration and international development in the Greater Bay Area. To address these issues, the Shenzhen Stock Exchange should further improve its rules by clarifying the scope of mandatory disclosure, specifying quantitative disclosure requirements, and implementing measures to ensure the authenticity of disclosures. The Hong Kong Exchange needs to enhance its rules by differentiating disclosure standards across industries, regulating third-party verification bodies, and reducing the disclosure burden on small and medium-sized enterprises. Additionally, coordination and alignment of ESG information disclosure rules for listed companies in the Greater Bay Area can be achieved by establishing unified ESG information disclosure standards, creating an ESG information disclosure data platform, and developing a collaborative regulatory mechanism. Macao can also align its corresponding rules to achieve its sustainable development goals. |
本系統中英文摘要資訊取自各篇刊載內容。