| With the increasing prominence of climate issues,investors and other stakeholders have higher and higher requirements for enterprises in terms of environmental protection and sustainable development,and environmental(E),social(S)and governance(G)have become new comprehensive evaluation standards for enterprises.The food industry is closely related to national life,and food enterprises should take the initiative to practice ESG concepts and actively disclose ESG information.However,frequent food safety incidents such as the abuse of food additives and dirty food production workshops show that the current quality of ESG information disclosure in the food industry is not up to par,and it is urgent to improve the quality of ESG information disclosure of food enterprises.At present,there is no unified ESG information disclosure quality evaluation system suitable for food enterprises in China,and it is difficult to reasonably evaluate and guide the ESG information disclosure quality of food enterprises,so it is urgent to establish an ESG information disclosure quality evaluation system suitable for food enterprises.This paper takes KS food enterprises as the research object to construct an ESG information disclosure quality evaluation system applicable to KS food enterprises,hoping to help KS food enterprises improve the quality of ESG information disclosure.The main composition of this paper is as follows: the first part is an introduction,after introducing the background and significance of the research,the relevant literature is reviewed,the main research content and methods of this paper are explained,and the innovative points of this paper are pointed out.The second part is an overview of the relevant theories of ESG information disclosure quality evaluation,and summarizes the influencing factors and evaluation framework of ESG information disclosure quality evaluation.The third part is the overview of KS food enterprises and the analysis of the current situation of ESG information disclosure,pointing out the necessity of enterprises to build a quality evaluation system for ESG information disclosure.The fourth part introduces the principles,index selection and weight determination of the construction of ESG information disclosure quality evaluation system for KS food enterprises.An evaluation framework was established at the environmental,social and corporate governance level,and the analytic hierarchy method and expert scoring method were used to determine the weights of the criterion level and the sub-criterion level.The fifth part takes the ESG information disclosure of KS food enterprises in 2021 as the evaluation object,runs the evaluation system on a trial basis,analyzes the results and points out the suggestions for improving the quality of ESG information disclosure of KS food enterprises.The sixth part is safeguard measures,and this paper proposes that enterprises should provide safeguard measures for the quality evaluation system of ESG information disclosure from the aspects of strengthening ESG data and information management,improving corporate ESG management awareness,and maintaining dynamic adjustment of evaluation indicators.Finally,in the conclusion and outlook part,the research on the construction of KS food enterprise evaluation system is summarized,which explains the shortcomings of this paper and puts forward future prospects.This paper combines domestic and foreign ESG information disclosure standards to build an ESG information disclosure quality evaluation system with corporate characteristics for KS food enterprises,with the purpose of helping KS food enterprises improve the quality of ESG information disclosure,promote KS food enterprises to truly integrate ESG concepts into corporate governance,and help the country achieve the "dual carbon goal".At the same time,it also has reference significance for the construction of ESG information disclosure quality evaluation system for other food enterprises. |
PDF Full Text Request