Research On ESG Report Disclosure Of Power Generation Enterprises Under The Dual Carbon Background

The Twentieth National Congress of the Communist Party of China emphasized the importance of the Party Central Committee on green,circular and low-carbon development.In recent years,in the context of China’s proposal and continuous promotion of "carbon peak,carbon neutral",environmental,social and corporate governance(ESG,environmental,social and governance),as a new main evaluation standard,has become a new disclosure trend.The evaluation standard requires enterprises to pay attention to the management and disclosure of the above three parts in their development,which is consistent with the concept of green and sustainable development.Therefore,it is valued by national institutions,enterprises and experts and scholars.Power generation enterprises play an important role in China’s national economy and are related to people’s livelihoods.Due to the fact that online electricity is mainly provided by thermal power generation,it not only ensures economic development but also consumes a large amount of fossil energy and emits a large amount of greenhouse gases.Nuclear power,as a clean energy source,reduces greenhouse gas emissions during its operation and plays an important role in achieving the dual carbon target on schedule.In the context of dual carbon,power generation enterprises actively disclose ESG reports and fulfill their corporate social responsibilities,which is conducive to enhancing their competitiveness,promoting their sustainable development,and contributing to the realization of national strategies.Based on this,this thesis combines the characteristics of power generation enterprises with the PSR model,selects 27 specific performance indicators,and uses the Analytic Hierarchy Process to construct a weight table for evaluating the quality of ESG report disclosure information in the power generation enterprises,based on literature review and theoretical methods,referring to the guidelines for writing social responsibility reports in the power industry issued by authoritative domestic institutions;On the basis of the weight table of information quality evaluation indicators disclosed in the ESG report of power generation enterprises,combined with the fuzzy comprehensive evaluation method,a comprehensive evaluation was conducted on the case enterprise CGN Power.The evaluation results were comprehensively analyzed,and the conclusions of this paper are as follows:(1)The disclosure indicator system for power generation enterprises constructed in this article can reflect the characteristics of power generation enterprises and reflect their contributions in this area in the three dimensions of environment,society,and governance.(2)The overall disclosure level of power generation enterprises and China National Nuclear Power Corporation is at the forefront in China and the industry,respectively.The disclosure experience is worth learning from,but there are still some problems.(3)Propose relevant suggestions from both internal and external perspectives to address the existing issues.Internal perspective: Comprehensively disclose content,systematize report preparation,and improve preparation capabilities.External perspective: Establish a joint consultation and discussion organization,develop assistance mechanisms,and improve the standardization of ESG reports.Jointly working internally and externally,providing reference for power generation enterprises to continuously improve the content and quality of ESG report disclosure.