Research On ESG Information Disclosure Of Listed Power Companie

In the report of the "20th National Congress" of the Communist Party of China in 2022,it is necessary to accelerate the green transformation of development methods,implement comprehensive conservation strategies,develop green and low-carbon industries,and promote the formation of green and low-carbon production methods and lifestyles.In this context,China has put forward new requirements for the production and operation of enterprises,and in the process of enterprise development,it is necessary not only to pay attention to the development of economic benefits,but also to attach great importance to environmental and social responsibility.ESG is an emerging concept proposed by the international community in recent years,and at present,the international and domestic society pays increasing attention to corporate ESG,and comprehensive non-financial information in the three dimensions of environment(E),society(S)and corporate governance(G)has gradually become a new standard for evaluating the development of enterprises.At present,China’s ESG development is still in its infancy,the level of ESG information disclosure in various industries is low,and ESG reports lack perfect disclosure standards.The power industry is a heavy polluting industry identified by China’s environmental protection department,the main source of carbon emissions in China,and is representative and typical in green transformation and energy upgrading.Therefore,this paper combines ESG with the power industry,studies the current status of ESG information disclosure in China’s power industry,explores its existing problems and puts forward corresponding suggestions.This paper summarizes the relevant literature on ESG information disclosure at home and abroad,takes the power industry as the starting point,collects and consults data through CNKI,wind database,etc.,studies the current situation of ESG information disclosure in the power industry from the perspective of the industry,and summarizes the overall ESG disclosure of the power industry.Secondly,this paper adopts the case analysis method,combines sustainable development theory,stakeholder theory and triple bottom line theory,and selects Huadian Power International,which is representative of ESG information disclosure in the power industry,for case analysis.Combined with the existing ESG information disclosure guidance documents in China,the disclosure development,disclosure content of the ESG reports of the case companies are sorted out,the industry benchmark enterprises are selected for horizontal comparison,and then the problems in the ESG information disclosure of the case companies are pointed out and the causes of the problems are explored.Finally,in order to improve the level of ESG information disclosure of Huadian Power International,we can mainly improve the level of ESG information disclosure of Huadian Power International,starting from the aspects of building an information disclosure system,enhancing corporate ESG awareness,improving the content of ESG reports,and strengthening ESG information disclosure supervision.It is hoped that the research in this paper can help power enterprises attach importance to ESG development in the context of green transformation,strengthen the quality of ESG information disclosure,and promote the development of enterprises.