Analysis of ESG Information Disclosure

Taking Yili Group as an Example

Authors

  • Sihan Chen

DOI:

https://doi.org/10.54097/s87wb128

Keywords:

ESG Reporting, Sustainable Development, Information Disclosure

Abstract

Currently, a significant number of listed companies around the globe publish ESG reports. However, a comprehensive, perfect and systematic disclosure standard has yet to be established in China. Yili Group proactively implements ESG concepts to enhance the company's reputation and garner support. This paper analyses the framework requirements and contents of Yili Group's ESG reports, providing a reference for enterprises to prepare and publish these reports.

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References

[1] Serafeim, G., & Yoon, A. (2023). Stock price reactions to ESG news: The role of ESG ratings and disagreement. Review of accounting studies, 28(3), 1500-1530.

[2] Du, S., Bhattacharya, C. B., & Sen, S. (2010). Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication. International journal of management reviews, 12(1), 8-19.

[3] Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice? Business Strategy and the Environment, 31(3), 1091-1110.

[4] Peng, Q. (2023). ESG Information Disclosure of Listed Companies Based on Entropy Weight Algorithm Under the Background of Double Carbon. International Journal of Information Technologies and Systems Approach (IJITSA), 16(3), 1-13.

[5] Cort, T., & Esty, D. (2020). ESG standards: Looming challenges and pathways forward. Organization & Environment, 33(4), 491-510.

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Published

30-08-2024

Issue

Section

Articles

How to Cite

Chen, S. (2024). Analysis of ESG Information Disclosure: Taking Yili Group as an Example. Frontiers in Business, Economics and Management, 16(2), 11-14. https://doi.org/10.54097/s87wb128