HIGHLIGHTS
- What: The aim of this paper is to conduct an incisive analysis of the ESG control schemes and corporate auditing and regulatory oversight within China. By integrating a comprehensive review of ESG`s implications for business practices and its intersection with economic performance, the paper seeks to elucidate China`s strategies and policies in relation to global ESG standards. Alongside, the authors evaluate the auditing and regulatory management mechanisms in place for corporations within China, assessing the efficacy of audit regulations in ensuring ESG compliance and discussing recent advancements or shifts in ESG-related audit regulations.
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