Abstract:
Non-ferrous metal mining and selection industry serves as a solid foundation supporting the development of other sectors in China, while also being a key industry for environmental protection and sustainable development. Therefore, selecting the important issues of ESG information disclosure in the non-ferrous metal mining industry and grasping the key content of ESG information disclosure in the industry, it is conducive to promoting the low-carbon and high-quality development of listed companies in China’s non-ferrous metal mining and selection industry and helping China achieve the goal of “carbon peaking and carbon neutrality”. Based on the ESG system of listed companies in China, from the perspective of E, S, and G-level indicators, the system selects climate change, resource utilization, circular economy, pollution prevention and control, ecological protection, employee health and safety, employee training and development, green innovation, rural revitalization and social contribution, integrity construction, and stakeholder participation. A total of 11 secondary indicators, as well as 35 qualitative indicators and 30 quantitative indicators under the three-level indicators, explore the key issues of ESG information disclosure of listed companies in the non-ferrous metal mining and selection industry. Utilizing fundamental information from the ESG disclosures of 16 companies in the industry for the year 2023, including the quantity of disclosures, formats, and preparation bases, the paper analyzes the ESG disclosure practices of these sample companies both qualitatively and quantitatively to investigate the underlying reasons. The research finds that there are some problems in ESG information disclosure in non-ferrous metal mining and selection industry, including significant differences in reporting forms and disclosure contents, relatively weak quantitative information disclosure, and the lack of external third-party authentication of ESG reports. In order to promote the sustainable development of non-ferrous metal mining and selection industry, this paper proposes to adopt measures such as formulating ESG information disclosure guidelines with industry characteristics, enhancing the coordinated disclosure of qualitative and quantitative indicators, strengthening the authentication of ESG reports, and intensificating the supervision of ESG information disclosure, so as to promote the high-quality development of this industry. It is hoped to provide reference for enterprises in this industry to cultivate ESG competitiveness, and afford solid foundation support for China to achieve the goal of “carbon peaking and carbon neutrality” and promote the development of other industries.