Research On Quality Evaluation Of ESG Information Disclosure Of H Company

At present,sustainable development has become a major task of national economic and social development.Under the strategic background of China’s in-depth promotion of "carbon peak and carbon neutralization",green and low carbon is a key area of sustainable development and the main direction of transformation and upgrading of listed enterprises.Environmental,Social and Governance(ESG)is a key measurement and investment philosophy that seeks to achieve performance beyond financial information in line with the new concept of green,sustainable development.Electric power industry is an important pillar industry of national development and national economy,which brings about the rapid development of our country’s economy and a lot of energy consumption.Under the guidance of the "dual carbon" goal,the power enterprises can take the responsibility of environmental,social and corporate governance actively and do a good job in ESG information disclosure and evaluation.Based on the above background,this thesis collects and collects the literature and materials about ESG information disclosure quality evaluation at home and abroad.Based on the characteristics of power enterprises,referring to the experience of other industries and combining with the PSR model,this thesis establishes an evaluation index system for the quality of ESG information disclosure of power enterprises from the three dimensions of environment(E),society(S)and corporate governance(G),and uses the Analytic Hierarchy Process(AHP)to determine the weight of each evaluation index,and constructs a set of ESG evaluation index system with Chinese characteristics suitable for China’s power industry.In this paper,H Company,a representative company in the power industry,is taken as a case study,and the evaluation system is applied to the actual situation of H Company.The improvement of ESG evaluation system will have a positive impact on the sustainable development of power enterprises and even the whole industry.