摘要
文章在分析“双碳”目标下ESG信息披露重要性的基础上,对A公司及竞争对手B公司2023年社会责任报告进行文本分析,得出A公司当前社会责任报告披露的信息较为单薄。文章提出设置ESG组织架构、制定符合国际标准和中国国情的ESG框架与指标、健全ESG管理机制、提高报告的可读性与真实完整性,以构建A公司ESG信息披露制度的具体路径。旨在为A公司及其他制造业企业进行ESG信息披露时提供指导和建议,以期促进专精特新企业的可持续发展。
Based on the analysis of the importance of ESG information disclosure under the"dual carbon"goals,this article conducts the text analysis of the 2023 social responsibility reports of Company A and its competitor Company B,and concludes that Company A's current social responsibility report contains insufficiently substantive disclosures.This article proposes the establishment of an ESG organizational structure,the development of ESG frameworks and indicators that comply with international standards and China's actual conditions,the improvement of ESG management mechanisms,and the enhancement of the readability and authenticity of reports to construct a specific path for Company A's ESG information disclosure system.This article aims to provide guidance and recommendations for the ESG information disclosure of Company A and other manufacturing enterprises,in order to promote the sustainable development of specialized and innovative enterprises.
作者
董辉
刘爱
王明明
王明溪
DONG Hui;LIU Ai;WANG Mingming;WANG Mingxi(Hebei University of Water Resources and Electric Engineering,Cangzhou 061000,China;Cangzhou Four Stars Glass Co.,Ltd.,Cangzhou 061000,China)
出处
《商业观察》
2025年第25期21-24,28,共5页
BUSINESS OBSERVATION
基金
河北水利电力学院2023年度基本科研业务费项目(SYKY2334)
2023年度沧州市社会科学发展研究课题(2023130)。
关键词
ESG信息披露
专精特新企业
科创板
ESG information disclosure
Specialized,Fined,Peculiar and Innovative SMEs
sci-tech innovation board
