基于BP神经网络的ESG信息披露评估:以矿业行业为例  

Research on ESG Information Disclosure Evaluation Based on BP Neural Network:A Case Study of Mining Industry

作　　者：王伟红[1] 于子涵 郇飞跃 马萱蓉 Wang Weihong;Yu Zihan;Huan Feiyue;Ma Xuanrong(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《中国资产评估》2023年第8期74-80,F0003,共8页Appraisal Journal of China

基　　金：国家社科基金重大项目“深化国企混合所有制改革的理论与实践创新研究”(项目编号21ZDA040)。

摘　　要：本文采用BP神经网络法,基于环境、社会、治理三个维度,构建矿业行业ESG信息披露评估体系并进行总体分析、差异分析和要素分析。结果表明:矿业行业的ESG信息披露数量取得长足进步,但仍存在整体披露质量尚待提高、行业内表现两极分化明显、各维度披露表现不一等问题。其原因在于监管环境、公司规模、披露内容和报告的命名形式存在差异,政府、行业与企业应多管齐下,提升ESG信息披露数量和质量。This paper selects the mining industry as the research object,constructs the ESG evaluation system based on the BP neural network method,and analyzes the overall,different and element ESG information disclosure from the dimensions of environment,society and governance.The results show that ESG information disclosure has made some progress,but there are still certain practical problems because of differences in regulatory environment,company scale,disclosure content and reports name,such as the overall disclosure quality needs to be improved,the performance polarization in the industry is obvious,and the disclosure performance in various dimensions is different.Government,industry and enterprises should take a multi-pronged approach to improve the quantity and quality of ESG information disclosure.

关 键 词：矿业行业 ESG BP神经网络 信息披露评价 

分 类 号：F230[经济管理—会计学]