體驗區
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| 篇名 |
高校ESG信息披露：标准、法治与数字化
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| 並列篇名 |
ESG Information Disclosure in Higher Education Institutions: Standards, Legal Framework, and Digitalization
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| 作者 |
莫菲(Mo Fei)
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| 中文摘要 |
将新兴的环境、社会与治理(ESG)理念应用于高等教育信息披露领域，有助于推动可持续发展议程在我国高校的主流化，促进我国高等教育的高质量发展。该文讨论了建立高等教育机构ESG信息披露制度的可能性。标准层面，构建环境、社会、治理和教育四维度40个指标构成的高校ESG信息披露指标体系，并在应用实例中发现，进行多维度和整体性披露有助于提高ESG信息集中度和能见度。法治层面，探讨了强制披露和自愿披露两种高校ESG信息披露模式，并提出其共性问题。操作层面，在我国高校主要运用网站信息进行ESG信息披露的现实情况下，ESG信息流的每一环节均有数字化空间，并可运用可持续信息门户、仪表盘等数字化架构提高信息透明度和易读性，增强高校可持续教育评价科学性。
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| 英文摘要 |
Applying the emerging concepts of Environment, Social, and Governance (ESG) to the field of higher education information disclosure can help promote the mainstreaming of the sustainable development agenda in Chinese higher education institutions, and facilitate the high-quality development of higher education in China. This paper discusses the feasibility of establishing an ESG information disclosure system for higher education institutions. At the standards level, it constructs an ESG information disclosure index system for higher education institutions, comprising 40 indicators across four dimensions: environment, social, governance, and education. Application examples show that multidimensional and holistic disclosures help improve the concentration and visibility of ESG information. From a legal perspective, the paper explores two models of ESG information disclosure for higher education institutions: mandatory and voluntary disclosures, and identifies common issues in both. Operationally, given the reality that higher education institutions in China mainly use website information for ESG disclosure, every link in the ESG information flow has digital space. Sustainable information portals and dashboards, among other digital frameworks, can be used to enhance information transparency and readability, thereby strengthening the scientific evaluation of sustainable education in higher education institutions.
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| 頁次 |
120-128
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| 關鍵詞 |
高等教育
、ESG
、标准体系
、法治
、数字化
、higher education
、ESG
、standards system
、legal framework
、digitalization
、CSSCI
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| 卷期 |
447
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| 日期 |
202404
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| 刊名 |
中國電化教育
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| 出版單位 |
中國電化教育雜誌社
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