The Evolution and Current State of ESG Reporting in China with English-Chinese Terminographic Repertoire

This thesis aims to examine the current state of ESG Reporting in China, while also proposing an English-Chinese Repertoire to identify and define the key terms used in this field. As businesses are increasingly asked to generate value that extends beyond financial performance, ESG has emerged as a system that can promote the sustainability of organizations, and can guide the disclosure of environmental, social and governance information. In response, numerous reporting standards have been developed worldwide, and China has likewise intensified its efforts to refine its ESG reporting system. The first section of the thesis offers an overview of the evolution of ESG, together with a brief analysis of ESG investing and ratings. The second section focuses on ESG disclosure and presents the main international reporting frameworks. The third section examines the development and the characteristics of ESG reporting in China. Finally, the last section is dedicated to the English-Chinese terminographic repertoire.