Research On Human Capital Information Disclosure Of China Based On “ESG Top 100” Enterprises

Human capital refers to the capital generated by enterprises’ investment in people and reflected in workers,which always plays a decisive role in the development of enterprises.In the era of "Big data,Artificial intelligence,Mobile Internet,Cloud computing,Internet of things,Block chain",the source of competitiveness of enterprises is more inseparable from human capital,and the integrity,reliability and comprehensibility of human capital information disclosure plays an increasingly critical role in information users to make effective decisions.However,through the empowerment rating of "ESG Top 100" enterprises,this paper finds that the main problems of human capital information disclosure in our country are as follows:(1)Lack of quantitative information.The disclosure of quantitative information of human capital by enterprises is very rare,resulting in incomplete information loss.(2)Ambiguity of qualitative Information.The disclosure of human capital information is mostly vague text description,which makes it difficult for information users to obtain effective information to make accurate judgment.These problems lead to the contradiction that human capital is confronted with the nonprotection of employees’ rights and the decrease of the usefulness of accounting information.Therefore,the construction of human capital information disclosure framework has become the focus of the current research.In this paper,through the information disclosure method,way and content related research,respectively from the financial perspective–human capital acquisition,development,use,security and demobilization;Non-financial perspective – basic information,financial health,physical health,occupational health,mental health,the human capital information disclosure framework is designed,aiming at the combination of quantitative and qualitative ways to achieve the purpose of comprehensive and accurate disclosure of human capital information.In order to solve the above problems and improve human capital information disclosure level,sunshine power supply was used as a case to apply the framework in order to find the defects and give suggestions.To sum up,by constructing the human capital information disclosure framework from both financial and non-financial perspectives,this paper can not only directly regulate the content and mode of disclosure,improve the level of human capital information disclosure,but also promote enterprises to assume social responsibilities,protect employees’ rights and interests,enhance the usefulness of accounting information and escort the long-term development of enterprises.