Research On ESG Information Disclosure Optimization In China Shenhua Under The Background Of Dual Carbon

In August 2022,the State Council of China issued the "Implementation Plan for Science and Technology Supporting Carbon Peaking and Carbon Neutrality(2022-2030)",proposing to achieve carbon peaking by 2030 and carbon neutrality by 2060.In the context of "dual carbon",ESG information disclosure is crucial for coal enterprises to adapt to the requirements of the current green economy era.The quality of ESG information disclosure not only relates to the situation of the enterprise itself,but also affects the information acquisition and subsequent judgments of external users.China does not have mandatory requirements for ESG information disclosure,and under such a large environment,the quality of ESG information disclosure varies among different enterprises.The high pollution characteristic of the coal industry requires higher requirements for ESG information quality from its upstream and downstream enterprises and stakeholders,which requires coal enterprises to improve their ESG information disclosure quality themselves.China Shenhua issued its first Corporate Social Responsibility Report in 2008 and its first ESG information disclosure report in 2018.Through years of accumulation and improvement,the enterprise has achieved progress in the form and content of disclosure,but there are still some shortcomings in its ESG reporting.By analyzing the relevant materials of China Shenhua’s ESG information disclosure,studying its disclosure status through its ESG report and financial statements,and using Analytic Hierarchy Process to establish an evaluation index system,17 ESG information disclosure quality evaluation indicators are set up and weighted from the perspectives of "relevance","reliability",and "comparability".Based on the evaluation system,the importance of each index is ranked according to the weight,and then combined with the enterprise’s disclosure situation to analyze the problems in its ESG information disclosure.According to the current background of the dual carbon goal,the optimization path of ESG information disclosure of China Shenhua is given.