Study on the Financial Effect of ESG Information Disclosure of Electronic Manufacturing Enterprises:Taking Company H as an Example
In recent years,with the rapid development of China's economy and society and the deepening of the concept of sustainable development,the China Securities Regulatory Commission and relevant departments such as eco-logical and environmental protection have successively issued a series of policies to emphasize the importance of ESG,so as to guide enterprises to continuously improve ESG information disclosure in the process of operation.However,at present,the disclosure rate of ESG information disclosure of Chinese enterprises is still not high enough,the quality of disclosure needs to be improved,and there is a lack of uniformity in industry policies.Based on this,this paper takes company H,an electronics manufacturing company,as the research object,expounds the current status of its ESG in-formation disclosure,and selects a total of 12 indicators from four aspects:profitability,safety,turnover and growth to analyze its trend changes from 2018 to 2022,and combines the final factor scores and rankings to explore the finan-cial effect of company H's ESG information disclosure,and puts forward specific and feasible suggestions for the gov-ernment to improve the relevant policies of ESG information disclosure and enterprises to improve the quality of ESG in-formation disclosure.
Electronic Manufacturing EnterpriseESG Information DisclosureFinancial Effect
NETL
NSTL
万方数据
