| With the implementation of the "double carbon" goal,the country attaches more and more importance to sustainable development and green economic development,and the evaluation of non-financial indicators of enterprises is particularly important.As a special tool to evaluate the performance of enterprises in environmental,social and corporate governance,ESG evaluation system can not only effectively measure the ESG performance of enterprises,guide investors to make investment decisions,but also assist regulators in market supervision.In recent years,the state has issued a series of policies and regulations to guide the construction of China’s ESG evaluation system,and China is also encouraging the implementation of ESG information disclosure for different industries,in order to establish an ESG evaluation system in line with Chinese characteristics.At present,a new round of scientific and technological revolution and industrial transformation is booming,and new energy vehicles have become an important development direction for the green development and low-carbon transformation of the global automobile industry.Based on this,it is worth studying to establish a more complete and more suitable ESG evaluation system for the new energy vehicle industry.On the basis of stakeholder theory,sustainable development theory,economic externality theory and corporate social responsibility theory,this thesis firstly constructs an ESG evaluation system suitable for the new energy vehicle industry by means of questionnaire survey and AHP through the review of relevant literature,combined with the existing ESG evaluation system and relevant disclosure guidelines at home and abroad.Secondly,the evaluation system is used to evaluate BYD’s ESG performance,and the ESG score of BYD from 2019 to 2021 is compared longitudinally to study its performance in the three dimensions of E,S and G.At the same time,the ESG score of BYD,NIO,XPeng and LI Auto in 2021 is compared to make a horizontal study of BYD’s ESG responsibility performance in the same industry.The study found that BYD performed well in ESG performance compared with other companies,but there were still problems such as inadequate ESG information disclosure and imperfect ESG organizational structure.Finally,through research and analysis,the thesis draws the following conclusions:(1)It is necessary to establish an ESG evaluation system for the new energy automobile industry;(2)Investors pay more attention to the governance performance of new energy vehicle enterprises;(3)It is imperative to establish an ESG evaluation system with Chinese characteristics;(4)The comparability of ESG information disclosure in the new energy vehicle industry is poor.In this regard,this thesis also puts forward some suggestions to speed up the construction of China’s ESG evaluation system,establish and improve the ESG information disclosure system,strengthen the awareness of enterprises’ ESG information disclosure,and look forward to the future development of ESG evaluation system in China. |
