Vol. 2 No. 1 (2025)

Research Articles

Adaptation and Challenges: The State, Impact, and Corporate Implementation of Global ESG Disclosure Regulations

Published 2025-01-27

  • Yuhang Wu

Yuhang Wu
Law School, The University of Sydney, Sydney, Australia

Abstract

In the current global context, the disclosure of Environmental, Social, and Governance (ESG) information has emerged as a crucial factor influencing investment decisions and corporate evaluations. This has led to strengthened regulatory requirements aimed at enhancing the transparency and quality of disclosures. This paper thoroughly investigates the regulatory frameworks for ESG information disclosure and the challenges faced by companies in adapting to these regulatory demands. It analyzes how regulatory bodies formulate and implement policies, as well as how companies respond to these policy requirements. Employing a comparative research approach, this paper analyzes the ESG information disclosure regulatory policies across different countries and regions, uncovering the key elements of effective regulatory practices and the differences between regions. Additionally, through case studies, this paper deeply explores the main challenges companies face in complying with ESG information disclosure requirements, such as the complexity of data collection and processing, inconsistencies in performance evaluation standards, and the issues related to the cost and benefit assessment of disclosure. By systematically analyzing the interaction between regulatory frameworks and corporate practices, this paper aims to guide companies in effectively dealing with the complexities of global ESG information disclosure, while also providing references for regulatory bodies to develop more effective policies.

Keywords

ESG Disclosure, Regulatory Frameworks, Global Challenges, Corporate Compliance

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