碳中和背景下煤炭行业ESG信息披露研究

Research on ESG information dis closure of the coal industry under the background of“carbon neutrality”

运用文本分析、数据分析、文献研究等方法,提出煤炭行业ESG信息披露存在披露企业少、披露内容少、披露缺乏持续性、披露标准不规范等问题,并分析ESG信息报告编制标准不一、信息披露不具有强制性是产生问题的原因,提出煤炭行业ESG信息披露的政策建议:应制定ESG信息披露的统一标准,我国应该推动ESG信息强制披露机制。

By using text analysis,data analysis,literature research,and other methods,this paper proposes that ESG information disclosure in the coal industry has some problems,such as fewer disclosure enterprises,less disclosure content,lack of sustainability of disclosure,and irregular disclosure standards.It also analyzes that different standards for ESG information report compilation and nonmandatory information disclosure are the causes of the problems.This paper puts forward the policy suggestions for ESG information disclosure in the coal industry:a set of unified standards for ESG information disclosure should be developed;China should promote a mandatory disclosure mechanism for ESG information.