ABSTRACT
The realization of sustainable development goals (SDGs) is growing in importance for the social credibility and sustainable operation of enterprises. To guide enterprises in identifying opportunities and risks of sustainable development, international associations have jointly issued the United Nations Sustainable Development Goals Disclosure (SDGD) Recommendations in 2020. This chapter discusses the stages of development of SDGD in China and identifies the challenges and obstacles during the implementation process. In-depth interviews were conducted to examine the perspectives of industry practitioners, scholars, and key opinion leaders. The research reveals that SDGD in CSR reports in China has almost doubled in recent years. And the country has collaborated with international parties in the development of sustainable strategies. However, the disclosed information is still fragmented, accompanied by weak verification and supervision. There is a need for measurement and disclosure methods to be standardized, incorporating local features while aligning with international standards. The findings provide the government and regulatory bodies with constructive insights to refine and enrich the current SDGD practice.
