Research On Evaluation Of ESG Report Information Disclosure Quality In Mining Enterprises

In recent years,the concept of corporate social responsibility and sustainable development has become increasingly popular."The 14 th Five-Year Plan" also puts forward higher requirements for green transformation and low-carbon development.As a concept and evaluation standard that considers corporate environmental,social and governance performance rather than financial performance,ESG meets the requirements of corporate sustainable development and high-quality development.At the same time,as an industry with high energy consumption and high pollution,the mining industry should actively implement the ESG concept,take the initiative to assume environmental,social and governance responsibilities,and timely disclose ESG information to improve the adaptability of enterprises in the new situation,so as to realize the sustainable development of the mining industry.Therefore,it is very necessary to strengthen the research on ESG information disclosure of mining enterprises and establish an ESG report information disclosure quality evaluation system applicable to the mining industry in China.Firstly,this paper combs the literature and related theories,evaluation methods and rating system related to the quality evaluation of ESG information disclosure,and analyzes the current situation of ESG report information disclosure of mining enterprises in China from four aspects: the number of ESG report disclosure,preparation standards,length of disclosure and authentication.Secondly,under the guidance of sustainable development theory,stakeholder theory and information asymmetry theory,referring to the existing evaluation system,taking into account the characteristics of the industry,and combining the analytic hierarchy process(AHP)and CRITIC method,this paper constructs an ESG report information disclosure quality evaluation system applicable to China’s mining industry,and evaluates the disclosure quality of the ESG report issued by mining enterprises in 2021.Then,Zijin Mining,a representative enterprise in the mining industry,is selected as the research case,and the information disclosure quality evaluation system established is used to analyze the information disclosure of Zijin Mining ESG report,draw inspiration and existing problems,and propose targeted measures.Finally,according to the overall ESG information disclosure situation of the mining industry,combined with the research on the evaluation of the ESG report information disclosure quality of Zijin Mining,this paper puts forward improvement suggestions applicable to the entire mining enterprise,in order to solve the existing problems in the ESG information disclosure of mining enterprises in China,and then improve the quality of the ESG report information disclosure of mining enterprises in China.