【摘要】 党的二十大和二十届三中全会均明确提出要“稳步扩大制度型开放”，标准制度型开放是其中的重要组成部分。中国标准制度型开放可以分为跟跑类、并跑类和领跑类，其中并跑类面临的形势和任务最为严峻和复杂。中国的ESG信息披露标准建设正处于典型的并跑类制度型开放进程中。以ESG信息披露标准为例，中国并跑类制度型开放可采取以下路径：学习并借鉴国际先进经验；立足中国国情，自主创新并体现特色；加强国际合作，积极参与全球ESG标准制定，切实增强国际话语权；将顶层设计、先行先试、锦标赛机制等有机结合，系统推进。更多还原

【Abstract】 The 20th National Congress of the Communist Party of China and the Third Plenary Session of the 20th Central Committee both explicitly proposed to “steadily expand institutional opening-up”. Standards-related institutional opening-up is an important part of China’s institutional opening-up, and it can be divided into three categories:following the international, running alongside with the international(parallel) and leading the international standards, among which the situation and tasks faced by the parallel type are the most severe and complicated. At present, the construction of ESG information disclosure standards in China is in the process of a typical institutional opening-up of parallel type.Therefore, taking ESG information disclosure standard as an example, this paper puts forward that the institutional opening-up of parallel type in China can take the following paths: First, learn from and draw lessons from international advanced experiences; Second,respect the actual domestic situation, innovate independently and embody its own characteristics; Third, strengthen international cooperation, actively participate in the formulation of global ESG standards and effectively enhance the right to speak internationally; Fourth,the top-level design, pilot test, tournament mechanism should be organically combined and systematically promoted.更多还原