%0 Journal Article
%T 吉利汽车ESG信息披露探索实践及经验启示
Exploration Practice and Experience Insights of Geely Automobile ESG Information Disclosure
%A 郑阳
%J Frontiers of International Accounting
%P 195-201
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.122025
%X 环境、社会责任及公司治理(ESG)报告作为非财务信息披露载体越来越受到投资者和监管机构的重视,通过整合企业在环境、社会责任及公司治理三重维度上的绩效表现,有助于考察企业的可持续发展水平与社会责任履行情况。当前,ESG信息披露在我国尚处于初步发展阶段,相关制度体系尚未完善。本文选取国产汽车品牌领导者吉利汽车作为研究案例,总结其ESG治理及报告编制、ESG信息披露内容,在此基础上对ESG信息披露提出改进建议,以期为我国推进ESG体系建设提供借鉴。
As a carrier of non-financial information disclosure, environmental, social responsibility, and corporate governance (ESG) reports are increasingly receiving attention from investors and regulatory agen-cies. By integrating the performance of enterprises in the three dimensions of environmental, social responsibility, and corporate governance, it is helpful to examine the sustainable development level and social responsibility performance of enterprises. Currently, ESG information disclosure in China is still in the initial stage of development, and the relevant system has not yet been improved. This article selects Geely Automobile, a domestic automotive brand leader, as a research case to summa-rize its ESG governance, report preparation, and ESG information disclosure content. On this basis, it proposes improvement suggestions for ESG information disclosure, with a view to providing refer-ence for China to promote the construction of the ESG system.
%K ESG报告,信息披露,港股市场,吉利汽车
ESG Report
%K Information Disclosure
%K Hong Kong Stock Market
%K Geely Automobile
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=67279