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我国林业行业ESG信息披露质量评价体系研究

Research on the ESG Information Disclosure Quality Evaluation System for China's Forestry Industry

  • 摘要: 随着可持续发展理念的深入,企业ESG信息披露与评价在我国逐步受到重视。越来越多的企业开始主动公开其环境、社会及治理方面的信息,以展示其可持续发展成果。本文探讨林业行业ESG信息披露质量评价体系的构建与应用,在现有国内外行业披露框架或指南基础上,结合林业行业特征,构建了一套包含14个指标的林业行业ESG信息披露质量评价体系,并采用层次分析法进行指标赋权。通过对79家林业上市企业的ESG信息披露质量进行分析,发现行业整体信息披露水平较低,且不同上市地点、细分行业和不同所有制类型的企业之间存在明显信息披露差异,并对监管端、行业端和企业端提出建议,以期通过评价体系的应用推动林业企业深入开展ESG治理,规范披露ESG信息,提升可持续发展能力。

     

    Abstract: With the deepening of the concept of sustainable development, the corporate ESG information disclosure and evaluation have gradually gained attention in China. More and more companies are proactively disclosing information on environmental, social, and governance aspects to showcase their achievements in sustainable development. This paper explores the construction and application of an ESG information disclosure quality evaluation system for the forestry industry. Based on existing domestic and international industry disclosure frameworks or guidelines, and incorporating the characteristics of the forestry industry, this paper proposed a set of ESG information disclosure quality evaluation system for forestry industry, comprising 14 indicators. The Analytic Hierarchy Process(AHP) was employed to assign weights to these indicators. Analysis of ESG information disclosure quality across 79 listed forestry companies revealed that the overall level of disclosure in the industry remains relatively low, with significant disparities observed across different listing locations, sub-sectors, and ownership types.Recommendations were proposed for regulatory bodies, industry associations, and enterprises, aiming to promote in-depth ESG governance within the forestry industry, standardize ESG information disclosure, and enhance sustainable development capabilities through the application of this evaluation system.

     

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