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.