石化行业上市公司ESG报告信息披露探究

Research on ESG Report Information Disclosure of Listed Companies in Petrochemical Industry

2018年修改的《上市公司治理准则》明确要求上市公司在公司治理中贯彻落实绿色、开放发展观,并确立ESG信息披露框架。目前证监会对上市公司ESG信息披露持鼓励态度,随着可持续发展在国内的逐步推进,可以预料未来上市公司披露ESG报告是大势所趋。石化行业作为经济支柱,业内上市公司应尽早关注ESG发展,部署可持续发展战略,将ESG建设纳入企业管理并定期发布ESG报告。通过收集2018—2020年深沪上市的石化行业上市公司ESG披露信息,分析ESG在石化行业上市公司中的披露情况,探寻企业在披露ESG报告中存在的问题,并提出相应对策,为石化行业上市公司ESG报告规范披露提供参考。

In the revised guidelines for the governance of Listed Companies in 2018,the it is clearly required listed companies to implement the green and open development concept in corporate governance and establish the ESG information disclosure framework.The CSRC currently encourages the ESG information disclosure of listed companies,with the gradual promotion of sustainable development in China,it can be expected that the disclosure of ESG reports by Listed Companies in the future is the general trend.As the pillar of the economy in the petrochemical industry,listed companies in the industry should pay attention to the development of ESG as soon as possible,deploy sustainable development strategies,incorporate ESG construction into enterprise management,and issue ESG reports regularly.By collecting the ESG disclosure information of Listed Companies in the petrochemical industry listed in Shenzhen and Shanghai from 2018 to 2020,the disclosure of ESG in Listed Companies in the petrochemical industry is analyzed,the problems existing in the disclosure of ESG reports are explored,and corresponding countermeasures are put forward,hoping to provide reference for the standardized disclosure of ESG reports of Listed Companies in the petrochemical industry.