双碳目标下上市公司ESG信息披露研究

Research on ESG information disclosure of listed companies under dual-carbon target

随着双碳目标的推进,上市公司践行ESG信息披露有助于提高经营业绩,降低经营风险,提升投资者决策水平,推动经济高质量发展。通过分析安徽省上市公司ESG信息披露的现状,发现面临披露质量不高、标准化不足、对ESG监管有待加强以及缺少专业人才等问题。鉴于此,建议规范上市公司ESG信息披露体系标准,健全监管制度,建立奖惩机制,完善上市公司ESG治理架构,推动ESG专业人才培养进程,以推动上市公司绿色低碳可持续发展。

With the promotion of the dual-carbon goal,listed companies'practice of ESG information disclosure is conducive to improving business performance,reducing business risks,improving investor decision-making,and promoting high-quality economic development.By analyzing the current situation of ESG information disclosure of listed companies in Anhui Province,it is found that the disclosure quality is not high,the standardization is insufficient,the supervision of ESG needs to be strengthened,and the lack of professional talents.In view of this,it is suggested to standardize the ESG information disclosure system standards of listed companies,improve the regulatory system,establish a reward and punishment mechanism,improve the ESG governance structure of listed companies,and promote the training process of ESG professionals,so as to promote the green,low-carbon and sustainable development of listed companies.