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Research On ESG Information Disclosure Based On Sustainable Development Disclosure Criteria

Posted on:2024-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y Z ChiFull Text:PDF
GTID:2531307052990869Subject:Accounting
Abstract/Summary:PDF Full Text Request
Sustainable development has become a crucial issue in the economic and social development of various countries,particularly in the context of China’s "dual carbon" strategy.As a major pillar industry for national development and the economy,the steel industry has been recognized for its significant role in China’s rapid economic development,but at the same time,it generates conflicts with the country’s green and sustainable development goals due to high energy consumption.ESG(Environmental,Social,and Governance)is designed to evaluate a company’s non-financial performance and requires it to meet green and sustainable development standards.This paper constructed an ESG disclosure evaluation system for Chinese steel enterprises based on the new "International Financial Reporting Sustainability Disclosure Standards".The system determined the weight of information disclosure from three dimensions: environment,social,and corporate governance,and was applied to a case study of a representative company,T company.The paper found that the problems in the ESG information disclosure of the enterprise included a lack of quantitative and monetized information,one-sided and scattered disclosure,a lack of forward-looking disclosure,and a lack of standardized and certified mechanisms.The paper proposed improvement suggestions from two aspects: strengthening the company’s own disclosure quality and promoting the construction of disclosure systems from the government’s perspective,providing practical guidance for improving the quality of ESG information disclosure and promoting sustainable development in the steel and energy industries.
Keywords/Search Tags:ESG report, Sustainable Disclosure Guidelines, AHP
PDF Full Text Request
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