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作 者:张舒心 姚正海 ZHANG Shuxin;YAO Zhenghai(Business School,Jiangsu Normal University,Xuzhou 221116,China)
出 处:《物流科技》2025年第1期63-66,共4页Logistics Sci Tech
摘 要:“双碳”目标的提出,“十四五”规划的出台,我国经济进入绿色低碳发展的新阶段。企业ESG信息披露已成为投资者和利益相关者越来越关注的焦点。文章以德邦物流为例,选取其2020—2021年社会责任报告和2022年ESG报告,通过分析该企业ESG信息在环境保护、社会责任、公司治理层面披露的具体内容,发现其ESG信息披露存在的问题,并据此提出完善信息披露的相关建议,以期不断完善快递业ESG信息披露,推进快递业高质量发展。With the introduction of the"dual-carbon"target and the"14th Five-Year Plan",China's economy has entered a new stage of green and low-carbon development.Corporate ESG disclosure has become the focus of increasing attention of investors and stakeholders.This paper takes Deppon Logistics as an example,selects its 2020 to 2021 social responsibility report and 2022 ESG report,and discovers the problems of its ESG information disclosure by analyzing the specific content of the enterprise's ESG information disclosure at the environmental,social responsibility,and corporate governance levels,and puts forward the relevant suggestions for improving the information disclosure accordingly,in order to continuously improve the ESG information disclosure of the express industry,and to promote the high-quality development of the express industry.
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