光明乳业ESG信息披露案例研究

Case Study on ESG Information Disclosure of Bright Dairy

环境、社会和治理(ESG)在全球范围内的重要性日益凸显,而乳制品行业缺乏ESG信息披露规范的意识,以光明乳业为例,分析得出ESG信息披露对企业的声誉、融资和财务有正向影响。公司在环保方面取得了一定成效,在牧场和林草资源保护成效突出,但在减少温室气体排放和能源消耗方面仍有挑战,在治理方面仍需加强独立董事的实质独立性。此外,针对光明乳业的ESG信息披露存在不全面规范、缺少量化信息和报告行业特征不明显等问题,提出了相应的建议,为光明乳业进一步提高ESG信息披露质量提供参考。

The importance of environmental,social,and governance(ESG)factors is increasingly recognized globally.However,the dairy industry lacks awareness of standardized ESG information disclosure.By taking Bright Dairy as an example,this study analyzes the positive impacts of ESG information disclosure on corporate reputation,financing,and financial performance.The company has achieved certain results in environmental protection,with notable success in the conservation of pastures and forest resources.However,there are still challenges in reducing greenhouse gas emissions and energy consumption,and there is a need in strengthening the substantive independence of independent directors in governance.Additionally,Bright Dairy's ESG information disclosure is characterized by incompleteness,a lack of quantitative data,and insufficient industry-specific reporting.This study would provide corresponding recommendations to enhance the quality of ESG information disclosure for Bright Dairy.