Research On The Evaluation Of ESG Information Disclosure Of Listed Companies In The Coal Industry Under The Background Of Dual Carbo

China’s carbon dioxide emissions in 2021 were 11.9 billion tons,accounting for33% of the world’s total emissions.As the main source of energy in China,coal consumption accounted for 56.0% of the total energy consumption in 2021.To achieve the "dual carbon" goal in China,the key is to accurately calculate and control the carbon emissions of the coal industry,while also controlling the carbon emissions of listed companies in the coal industry.ESG information disclosure is one of the key links to achieve the "dual carbon" goal,and the transparency and reliability of ESG information disclosure provide important guarantees for achieving the "dual carbon" goal.The proposal of the "dual carbon" goal will also promote enterprises to integrate ESG construction into their business strategies and promote the disclosure of ESG related information to the public.The ESG evaluation system,as the key to ESG construction,can effectively measure the ESG performance of enterprises,and also better evaluate the environmental management,society,and corporate governance of enterprises.It is beneficial for enterprises to "promote improvement through evaluation" and promote continuous deepening of ESG practices.At present,foreign markets have formed an ESG evaluation system that covers ESG information disclosure standards,ESG rating methods,and ESG investment practices.Compared with the mature ESG evaluation system internationally,China is still in the initial stage of emerging development,and the construction of the ESG evaluation system is relatively immature.Therefore,this article summarizes and analyzes the problems that have been identified,and reconstructs an ESG evaluation system for listed companies in the coal industry based on the "dual carbon" background.The entropy weight TOPSIS method and obstacle factor method are combined to comprehensively evaluate the ESG information disclosure quality of listed companies in the coal industry.It is found that the main obstacles to improving the information disclosure quality of listed companies in the coal industry are: carbon reduction,carbon dioxide emissions Environmental management objectives,etc.Targeted measures have been proposed to improve the quality of ESG information disclosure of listed companies in China’s coal industry based on the obstacles identified in various dimensions.