电子制造企业ESG信息披露效果探究——以H公司为例  

Study on the Financial Effect of ESG Information Disclosure of Electronic Manufacturing Enterprises:Taking Company H as an Example

作　　者：廖伊 李瑞玲 LIAO Yi;LI Ruiling(Jiangxi University of Science and Technology,Ganzhou 341000,China)

机构地区：[1]江西理工大学,赣州341000

出　　处：《中国证券期货》2024年第4期53-58,82,共7页Securities & Futures of China

基　　金：江西理工大学研究生创新专项资金项目“电子制造企业ESG信息披露动因及效果研究”(XY2023-S183)。

摘　　要：近年来,随着我国经济社会的快速发展以及可持续发展理念的不断深入,证监会和生态环保等有关部门接连出台一系列政策强调ESG的重要性,以引导企业在经营过程中不断完善ESG信息披露工作。然而,目前我国企业ESG信息披露的披露率仍不够高,披露质量也有待提升,同时存在行业政策缺乏统一的问题。基于此,本文以电子制造企业H公司为研究对象,阐述其ESG信息披露现状,并从收益性、安全性、周转性和成长性4个方面共选取12个指标分析其2018—2022年的趋势变化,结合最终的因子得分和排名,探究H公司ESG信息披露后的财务效果,为政府改进ESG信息披露的相关政策、企业提升ESG信息披露的质量提出具体且可行的建议。In recent years,with the rapid development of China's economy and society and the deepening of the concept of sustainable development,the China Securities Regulatory Commission and relevant departments such as ecological and environmental protection have successively issued a series of policies to emphasize the importance of ESG,so as to guide enterprises to continuously improve ESG information disclosure in the process of operation.However,at present,the disclosure rate of ESG information disclosure of Chinese enterprises is still not high enough,the quality of disclosure needs to be improved,and there is a lack of uniformity in industry policies.Based on this,this paper takes company H,an electronics manufacturing company,as the research object,expounds the current status of its ESG information disclosure,and selects a total of 12 indicators from four aspects:profitability,safety,turnover and growth to analyze its trend changes from 2018 to 2022,and combines the final factor scores and rankings to explore the financial effect of company H's ESG information disclosure,and puts forward specific and feasible suggestions for the government to improve the relevant policies of ESG information disclosure and enterprises to improve the quality of ESG information disclosure.

关 键 词：电子制造企业 ESG信息披露 财务效果 

分 类 号：F426.63[经济管理—产业经济]