Case Study on ESG Disclosure of Municipal Companies—Taking Valin Steel as an Example
Iron and steel industry is one of the energy-intensive industries in China,and it is also one of the industries with high carbon emission in manufacturing industry.With the proposal of"dual-carbon"target and the continuous promotion of ESG practice,the iron and steel industry needs to carry out the necessary rectification and transformation to ensure that it can reach the"dual-carbon"target on time."targets in a timely manner.This paper selects Valin Iron & Steel as a case study to explore the specifics of its ESG disclosure,combing and summarizing the current status of disclosure,and using the entropy method to construct an indicator evaluation model from the three aspects of environment,society,and governance,to comprehensively assess the quality of information disclosure.On this basis,this paper points out some of the problems that exist in the information disclosure of Valin Iron and Steel,and puts forward targeted recommendations.This not only helps Valin Iron & Steel to improve the quality of information disclosure,but also can provide ideas for the steel industry to improve the level of ESG information disclosure and promote the green and sustainable development of steel enterprises.
ESGinformation disclosureValin Steelentropy value method
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