Practical Dilemmas and Paths to Breakthrough in Integrating Financial Reporting Information under the ESG Disclosure Boom

With ESG disclosure getting more and more attention, the integration of ESG information in corporate financial reporting faces many challenges. This paper analyzes the measurement standard inconsistency, high cost of data collection, lack of audit and forensic standards, and lack of talents in the integration of financial reporting information in the ESG disclosure boom, and proposes a path to break through the situation from the levels of policy, technology, and talents, aiming to provide ideas for enterprises to realize the effective integration of ESG information and financial reporting, so as to enhance the quality of corporate disclosure and the ability to transfer value.