Construction And Application Of Esg Information Disclosure Evaluation Index System In Mining Industry

The concept of ESG was first proposed in 2005,and the following year,the United Nations established the Principles for Responsible Investment(UN PRI)issued the "Principles for Responsible Investment(PRI)",which promoted the wide dissemination of ESG investment philosophy.The 2030 Agenda for Sustainable Development,adopted by the United Nations Development Summit,aims to thoroughly address the three dimensions of social,economic and environmental development.In line with international trends,China’s ESG has also made a certain degree of progress.In September 2018,the CSRC revised the Code of Governance for Listed Companies to require listed companies to disclose information such as environment(E),social responsibility(S),corporate governance(G),etc.,establishing the basic framework for ESG information disclosure for the first time.In2019,HKEX revised the ESG Reporting Guidelines again,requiring listed companies to disclose ESG-related information in accordance with the "no follow or explain" principle.However,at present,there are still certain practical problems in China’s ESG information disclosure system,ESG evaluation system and ESG disclosure status,and the current theoretical research on ESG information disclosure evaluation is relatively scattered,especially for a certain industry,there are few evaluation studies,and a representative evaluation system has not yet been formed,which cannot provide effective guidance for practical work.Therefore,the analysis of the current situation of ESG system and the construction of ESG evaluation system in specific industries have certain theoretical and practical significance.This paper adopts literature research method,inductive summary method,comparative analysis method,BP neural network method and case analysis method to carry out research.The first chapter introduces the background and significance of the research,introduces the main research content,methods and routes,and puts forward innovations.The second chapter defines the main concepts and sorts out the theoretical basis.Chapter 3 analyzes the ESG information disclosure system,rating and disclosure status to clarify its shortcomings and desirables.Chapter 4 constructs a rating system for the mining industry.Chapter 5evaluates the disclosure of ESG information in the mining industry and analyzes the results statistically.Chapters 6 and 7 culminate in addressing countermeasures and research deficiencies.Based on the above research,this paper concludes the following conclusions:(1)There is room for improvement in the design,evaluation system and disclosure status of ESG information disclosure system in China.The information disclosure system faces the problems of insufficient policy guidance,lack of a more sound framework system,and incompatibility with the characteristics of China’s institutional environment.The ESG evaluation system has the problems that the framework standards have not yet been unified,the data sources are not sufficient,and the industry pertinence is not obvious.ESG information disclosure has the problems of low disclosure ratio of listed companies,poor disclosure level in some industries,and insufficient disclosure willingness of non-stateowned enterprises.(2)From the perspective of ESG information disclosure evaluation in the mining industry,there are problems such as low overall disclosure level,huge differences in performance within the industry,and unclear division of disclosure content in ESG reports.(3)Based on the collaborative governance of multiple entities such as governments,industries,and enterprises,complementary advantages and value appreciation can be achieved.At the government level,it should establish and improve the ESG regulatory environment,promote top-level construction,and build a reward and punishment balance mechanism;At the industry level,we should make full use of the role of industry associations to build ESG industry standards that conform to industry standards and are in line with international standards;At the enterprise level,they should actively strengthen ESG information disclosure,optimize risk monitoring,and enhance their risk resilience from the three dimensions of ESG.The innovation of this paper lies in:(1)From the research method,using BP neural network,a more objective research method,the ESG information disclosure evaluation system for the mining industry is designed,so that the evaluation is more targeted and the evaluation results are more comprehensive.(2)From the research perspective,taking the mining industry as the research object,based on the overall analysis,difference analysis and factor analysis and other perspectives,the evaluation and analysis of ESG information disclosure in the mining industry is more systematic and comprehensive.