Research On Evaluation Of ESG Information Disclosure Quality Of JD Logistics

In recent years,the Chinese government has attached great importance to sustainable development.In the context of the "dual carbon" strategy,low-carbon,green,and environmental protection have gradually become the key to the transformation and development of enterprises.It is also a key focus for stakeholders to make correct value judgments and investment decisions.More and more enterprises are actively disclosing ESG information.The Internet environment has promoted the rapid development of China’s logistics industry,but the rapid development has brought about the problem of enterprise management and governance capabilities not keeping up with the industry’s development speed.At the same time,it has also brought a series of problems such as resource waste,environmental pollution,and employee rights damage,which have had adverse effects on the long-term development of enterprises.It has become a common concern in society,making society pay more attention to the ESG information disclosure status of express logistics enterprises.However,the current ESG information disclosure system in China is not comprehensive,and there is a lack of unified standards and reasonable evaluation system for information disclosure quality evaluation.The overall quality of ESG information disclosed by enterprises is not high.Therefore,it is very important to conduct a systematic evaluation of the quality of ESG information disclosure.Based on relevant theories,this article first introduces domestic and international ESG information disclosure standards,analyzes the current situation of ESG information disclosure in the express logistics industry from the perspective of information disclosure methods and content,and then introduces the ESG information disclosure situation of JD Logistics.Based on industry characteristics and legal requirements,the evaluation system indicators are designed from three dimensions: environmental(E),social(S),and governance(G),Using the Analytic Hierarchy Process to determine the weight coefficients of each evaluation index,a quality evaluation index system for ESG information disclosure in the express logistics industry was established starting from the target layer,criterion layer,and indicator layer.Then,taking JD Logistics as the analysis object,the constructed ESG information disclosure quality evaluation index system is applied to evaluate its ESG information disclosure quality,and the evaluation results are analyzed to identify the problems in JD Logistics ESG information disclosure and provide relevant suggestions.The main conclusions drawn through research are as follows: Firstly,the overall quality of JD Logistics ESG information disclosure is at a moderate level,with issues such as a lack of negative information disclosure,low degree of digitization,and unequal disclosure across different dimensions.Secondly,although there are shortcomings in JD Logistics’ ESG information disclosure,its ESG report has been audited by a third party and has formed a special ESG report.Introducing the theme of climate related financial information disclosure and conducting special disclosures are areas worth learning from for other enterprises.Thirdly,based on the ESG information quality score results of JD Logistics,analyze from three dimensions of environment,society,and governance,identify existing problems,and propose suggestions from the enterprise and government levels.For enterprises,they should not excessively pursue the perfection of information,develop a suitable ESG information disclosure mechanism and improve the ESG management structure of the enterprise.For the government,establishing unified ESG information disclosure standards,formulating and improving ESG information disclosure laws and regulations,and assisting enterprises in improving the quality of ESG information disclosure through multiple channels.