ESG disclosure standards play a crucial role as the cornerstone and roadmap for corporations to implement ESG governance practices and unveil pertinent information. They offer a coherent framework for investment and evaluation entities to partake in ESG investments and evaluations, while also providing governmental bodies with a compass for crafting and enforcing ESG-related policies and overseeing regulatory endeavors. This section systematically organizes prevalent international ESG disclosure standards alongside those frequently consulted by Chinese businesses, followed by a comprehensive analysis of key disclosure frameworks at both national and global levels, thereby furnishing readers with invaluable perspectives and comparative insights.