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文具行业ESG信息披露存在的问题及对策

Problems and countermeasures in the ESG information disclosure of the Stationery Industry
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摘要 国内ESG信息披露整体呈现上升趋势,但披露率和披露质量仍有较大提升空间,不同行业、区域和上市板块之间存在显著差异。文章旨在探究文具行业中企业的ESG信息披露情况,通过已发布的政策指南和部分企业的年度报告、ESG报告以及其他公开信息的系统研究,我们发现该行业在ESG披露方面已经有所行动,特别是在环境方面。同时也发现了一些问题和挑战,如无统一的ESG信息披露标准、信息质量真实性无保障以及行业ESG披露动力不足等。最后,针对发现的文具行业的ESG信披问题,进行原因分析,立足原因给出对策,并对文具行业在ESG方面的未来发展趋势进行展望。 Domestic ESG information disclosure shows an overall upward trend,but there is still much room for improvement in the disclosure rate and quality.There are significant differences between different industries,regions,and listed sectors.The purpose of this article is to explore the ESG information disclosure of companies in the stationery industry.Through the published policy guidelines and systematic research on the annual reports,ESG reports,and other publicly available information of some companies,it was found that the industry has already taken action in ESG disclosure,especially in the environmental aspect.At the same time,some problems and challenges were also identified,such as the lack of unified ESG information disclosure standards,the lack of guarantee of the authenticity of information quality,and the lack of motivation for ESG disclosure in the industry.Finally,in view of the ESG disclosure problems found in the stationery industry,a root-cause analysis was conducted,countermeasures were proposed based on the causes,and the future development trend of the stationery industry in ESG was prospected.
作者 刘文晓 李强 Liu Wenxiao;Li Qiang(School of Economics,Management and Law,Shaanxi University of Technology,Hanzhong 723001,China)
出处 《西藏科技》 2024年第11期49-53,共5页 Xizang Science And Technology
关键词 文具行业 ESG 信息披露 Stationery industry ESG Information disclosure
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