“双碳”目标下化工企业ESG信息披露探究——以J公司为例

ESG Disclosure of Chemical Enterprises under the "Dual Carbon" Targets-Taking Company J as an Example

“双碳”目标的提出体现了我国积极响应联合国号召,也是我国未来高质量绿色低碳发展的指路明灯。在“双碳”目标下,作为碳排放大头的化工行业将面临发展转型升级的关键期。以首份ESG信息披露团体标准《企业ESG披露指南》为依据,研究解读化工企业J公司2022年ESG报告的具体披露内容,为化工企业今后编制ESG报告提供借鉴,助力未来“双碳”目标的实现。

The proposal of"Dual Carbon"goal reflects China's active response to the call of the United Nations,and it is also the guiding light for China's future high-quality green and low-carbon development.Under the"Dual Carbon"goal,the chemical industry,which is the largest contributor to carbon emissions,will face a critical period of transformation and upgrading.Based on the first group standard of ESG disclosure-"Corporate ESG Disclosure Guidelines",we study and interpret the specific disclosure contents of chemical company J's 2022 ESG report,which will provide reference for chemical companies to prepare ESG reports in the future and help them achieve the"Dual Carbon"goal in the future.