Research On ESG Information Disclosure Of Listed Companies In China’s Coal Industry

ESG is the English abbreviation of Environment,Social and Governance,which reflects the responsibilities of enterprises in three dimensions: environment,social responsibility and corporate governance.In 2006,the United Nations issued the principles of responsible investments(PRI),which focuses on ESG.Since then,ESG concept has been valued and developed all over the world.Due to resource endowment,fossil energy has always been in the core position in China’s energy consumption structure,and coal occupies the core position in fossil energy.In 2020,coal accounts for 58% of China’s primary energy consumption structure.Under the country’s carbon-neutral strategy,the coal industry should actively fulfill its social responsibilities,and do a good job in the disclosure of relevant information such as environment,society and corporate governance.Accordingly,this paper takes "Research on ESG information disclosure in coal industry-taking China Shenhua as an example" to analyze the present situation of ESG information disclosure in China Shenhua and coal industry,in order to provide some experience for other enterprises.The main research contents include: First,explain the general situation of ESG information disclosure in the coal industry,focusing on analyzing the characteristics,existing problems and reasons behind the problems of ESG information disclosure in the coal industry.Secondly,taking China Shenhua,a typical enterprise in coal industry,as an example,it analyzes the ESG information disclosure,the specific contents and changing trends of environmental,social and governance information disclosure.Thirdly,it analyzes the characteristics and existing problems of China Shenhua ESG information disclosure.Based on the analysis of the main content of the research,suggestions for improving the quality of ESG information disclosure in China Shenhua and coal industry are provided.First.China Shenhua should actively improve the basic content of ESG report,maintains the stability of ESG report structure,and actively discloses ESG route and forward-looking information.Second,in order to improve the quality of ESG information disclosure in the coal industry,the regulatory authorities should improve the legislation and supervision of ESG information disclosure,and enterprises should improve the awareness and ability of ESG information disclosure.