The impact of ESG information disclosure on the capital market under the dual-carbon strategy

Abstract

Judging from the current situation, China has great confidence in achieving the carbon peak and carbon neutrality. Looking at our capital market, focusing on the main part of listed companies, as for the question of how to play their own role, when reviewing the 14th Five-Year Plan, we find that green finance has played an irreplaceable role in helping to achieve green and low-carbon sustainable development into a development direction, and ESG information disclosure also increasingly highlighted its importance. This paper will combine the current economic policy background of China, deeply analyze the ESG system framework and explore whether domestic ESG information disclosure is very important for enterprises, because it will affect the status and value of the enterprise itself in the market. At the same time, most theories believe that this disclosure has a strong and far-reaching effect for an enterprise or investor to attach importance to the improvement of ESG performance and encourage the government to expand and play ESG incentive policies.