首页|华菱钢铁ESG信息披露质量研究

华菱钢铁ESG信息披露质量研究

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近年全球气候变化反常,环保问题再次引起了人们的重视,ESG逐渐走入利益相关者的视野.钢铁制造业属于重工业,制造过程中会产生废气、废水及废弃物,在可持续发展的背景下,钢铁制造业的未来发展得到了社会的广泛关注.以华菱钢铁为例,对钢铁制造企业ESG信息披露质量进行分析.研究发现,华菱钢铁ESG信息披露存在缺乏定量分析、缺乏完整性和未经过第三方审验等问题,并依此提出建议,对规范华菱钢铁的ESG披露行为提供了一定的帮助,也为同行业其他ESG信息披露企业提供了借鉴.
Study on the Quality of ESG Disclosure of Valin Steel
In recent years,global climate change has been abnormal,environmental issues have once again attracted people's attention,and ESG has gradually come into the vision of stakeholders.Iron and steel manufacturing industry belongs to heavy industry,and the manufacturing process generates exhaust gas,wastewater and waste,and the future development of iron and steel manufacturing industry has been widely concerned by the society under the background of sustainable development.Taking Valin Steel as an example,the quality of ESG disclosure of steel manufacturing enterprises is analyzed.The study finds that there are problems such as lack of quantitative analysis,lack of completeness and lack of third-party validation in Valin Steel's ESG disclosure,and puts forward suggestions accordingly,which provides some help to standardize Valin Steel's ESG disclosure behavior and also provides a reference for other ESG disclosure enterprises in the same industry.

ESGinformation disclosuresteel industry

翁栩欣、唐立新

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江西理工大学,江西 赣州 341000

ESG 信息披露 钢铁行业

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(10)