有色金属采选业上市公司ESG信息披露问题及对策研究

    Research on the problems and countermeasures of ESG information disclosure of listed companies in non-ferrous metal mining and selection industry

    • 摘要: 有色金属采选业是支撑我国其他产业发展的坚实基础,但也是关注环境保护与可持续发展的重点行业,因此,通过选择有色金属采选业ESG信息披露重要议题,把握该行业的ESG信息披露的重点内容,有利于推动我国有色金属采选业上市公司低碳高质量发展,助力我国实现“双碳”目标。基于我国上市公司ESG制度体系,从E、S、G一级指标角度,系统选择了气候变化、资源利用、循环经济、污染防治、生态保护、员工健康与安全、员工培训与发展、绿色创新、乡村振兴与社会贡献、廉洁建设、利益相关方参与共11个二级指标,以及三级指标下细分35个定性指标和30个定量指标,探究有色金属采选业上市公司ESG信息披露重点议题。以2023年该行业16家企业的ESG信息披露数量、披露形式、编制依据情况为基本面信息,以选择的ESG信息披露重要议题内容为依据,从定性与定量方面分析样本企业ESG内容披露情况并探究其原因。研究发现,有色金属采选业上市公司ESG信息披露存在报告形式和披露内容千差万别、定量内容披露力度偏弱、缺乏外部第三方鉴证等问题。为了推动有色金属采选业上市公司的可持续发展,以制定具有行业特点的ESG信息披露指南、强化定性与定量指标协同披露、加强ESG报告的鉴证、强化ESG信息披露监管等措施赋能有色金属采选业上市公司高质量发展,以期为该行业企业培育ESG竞争力提供借鉴,为我国实现“双碳”目标和促进其他产业发展提供坚实的基础支持。

       

      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.

       

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