A Comparative Study of ESG Disclosure based on Industry and Food of A-Shares

Jiahao Chen

doi:10.54097/hbem.v11i.7936

Authors

Jiahao Chen

DOI:

https://doi.org/10.54097/hbem.v11i.7936

Keywords:

ESG Disclosure, Grading Criteria Improving, ESG reporting.

Abstract

In recent years, environmental, social, and corporate governance (ESG) investment concepts have been rapidly gaining popularity globally. Corporate sustainability and ESG disclosure have received attention from scholars and industry in China, especially in the context of achieving carbon peaking and carbon neutrality. In the process of disclosing ESG information and corporate ESG construction, the economic environment and development of Chinese enterprises are unique, and domestic ratings have not achieved uniform standards and have not formed a unified standard while causing overseas rating standards may also face "unconventional" problems. This paper compares the successful models of ESG construction in different industries with other companies in the same industry and examines how the data in ESG disclosure can be specified and how disclosure in the same industry can be more competitive.

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