蒙牛乳业ESG信息编制与披露水平评价研究

Evaluation of Compilation and Disclosure Level of Mengniu Dairy’s ESG Information

随着我国经济的飞速发展,ESG这一理念逐渐成为社会的关注焦点。乳制品行业与群众的健康安全密切相关,因此也应积极承担起社会责任,加强ESG信息的编制与披露工作。以蒙牛乳业为例,详细研究了蒙牛乳业ESG报告的编制形式与编制内容,再结合国内目前较为权威的商道融绿ESG评级体系进行深入分析。研究发现蒙牛乳业ESG信息披露中存在缺少量化信息、阅读难度大和缺乏可靠性等问题,并提出加强负面信息披露、完善ESG信息披露框架以及提高自身披露意识等针对性的建议,为其他编制及披露质量不高的企业提供一定的参考,进一步推动乳制品行业的可持续发展。

With the rapid development of China's economy,the concept of ESG has gradually become the focus of social attention.The dairy industry is closely related to the health and safety of the public,so it should also actively assume social responsibility and strengthen the compilation and disclosure of ESG information.Taking Mengniu Dairy as an example,this paper studies the preparation form and content of Mengniu Dairy's ESG report in detail,and then conducts in-depth analysis in combination with the current authoritative SynTao Green Finance ESG rating system in China.It is found that Mengniu Dairy has problems such as lack of quantitative information,difficulty in reading,and lack of reliability in ESG information disclosure.Targeted suggestions such as strengthening negative information disclosure,improving ESG information disclosure framework,and improving its own disclosure awareness are puts forward,which can provide certain references for other enterprises with low preparation and disclosure quality,thereby further promoting sustainability in the dairy industry.