Research On Quality Evaluation And Optimization Of Carbon Emission Information Disclosure In Baosteel ESG Report

In an environment where carbon neutrality has become a global trend,the proposal of the dual carbon goal in China has accelerated the process of standardizing ESG information disclosure for domestic enterprises.Various risks brought by climate change make all countries face the challenges.From the perspective of green economy and sustainable development,more and more enterprises are beginning to realize the importance of carbon emission reduction for business operation and introduce low-carbon transformation into the company’s development strategy.According to the report,the promoti on of ESG concepts and the application of related index products in recent years have led to continuous improvement in the complete ness and accuracy of environmental information disclosure in ESG reports and CSR reports of listed companies compared to previous years.Based on this background,enterprise ESG report information disclosure will receive focus attention,with carbon emission information as the key disclosure content in ESG reports,and the importance of its disclosure quality is increasingly prominent.This paper uses the case analysis method to conduct in-depth rsearch on the disclosure of carbon emission information in Baostee lESG report,and finds the deficiencies of the disclosure content a ccording to the existing report principles.Firstly,analyze the influencing factors of ESG report,environmental information disclosure,carbon emission information disclosure and content evaluation;then introduce the current situation of carbon emission information disclosure in Baosteel ESG report;secondly,design the quality evaluation system according to the longitudinal and horizontal comparative analysis of carbon emission information disclosure in Baosteel ESG report to find the deficiency of the quality of carbon emission information disclosure.Finally,the paper discusses the general disclosure of carbon emission information in baosteel ESG report and the lack of quantitative disclosure,and puts forward some optimization suggestions such as clarifying the management governance responsibility and strengthening the disclosure of carbon emission accounting.This paper found that baosteel carbon emissions risk consciousness is strong,carbon emissions information content closely around the TCFD framework disclosure,baosteel continuous disclosure ESG report and perfecting carbon emissions information disclosure content,passed a good signal to stakeholders,in the steel industry enterp rise disclosure quality is relatively high,but there are still carbon emissions related to insufficient disclosure of financial indicators.This paper designs the quality evaluation system of carbon emission in formation disclosure to evaluate and analyze the carbon emission in formation disclosure in the ESG report of Baosteel,hoping to provide some reference for improving the quality of carbon emission inf ormation disclosure in the ESG report of Baosteel,and also provide reference for enterprises in the same industry to improve the carbon emission information disclosure.