企业ESG信息披露的动机与效果分析——以A公司为例
Analysis of the Motivation and Effect of Corporate ESG Information Disclosure: A Case Study of Company A

随着全球可持续发展议题的日益突出，ESG (环境、社会和治理)信息披露成为企业履行社会责任和提升企业价值的重要途径。本文以中国电力企业A公司为案例，深入分析了其ESG信息披露的动机与效果。通过文献回顾和案例研究，本文揭示了A公司进行ESG披露的主要动机，包括响应政策要求、提升企业形象、吸引投资者以及优化风险管理。研究发现，A公司通过系统化的ESG管理实践和透明的信息披露，有效提升了其在资本市场的吸引力，增强了投资者和消费者的信任，同时也促进了公司内部管理的改进和创新。然而，研究也指出了公司在ESG信息披露过程中存在的不足，如数据的可比性和披露的深度仍有待提高。本文的结论对于理解电力企业ESG信息披露的内在动因及其对企业绩效的影响具有重要意义，并为同类企业提供了实施ESG披露的参考框架。通过A的案例分析，本文为电力企业如何在激烈的市场竞争中通过ESG信息披露实现可持续发展提供了实证支持。
With the increasing prominence of global sustainable development issues, ESG (Environmental, Social and Governance) information disclosure has become an important way for enterprises to fulfill their social responsibilities and enhance their corporate value. This paper takes Chinese power company A as a case study to analyze the motivation and effect of ESG information disclosure. Through literature review and case studies, this paper reveals the main motivations of Company A’s ESG disclosure, including responding to policy requirements, improving corporate image, attracting investors, and optimizing risk management. The study finds that through systematic ESG management practices and transparent information disclosure, Company A has effectively enhanced its attractiveness in the capital market, enhanced the trust of investors and consumers, and promoted the improvement and innovation of the company’s internal management. However, the study also points out the shortcomings of companies in the ESG information disclosure process, such as the comparability of data and the depth of disclosure still need to be improved. The conclusions of this paper are of great significance for understanding the internal motivation of ESG information disclosure and its impact on corporate performance, and provide a reference framework for similar enterprises to implement ESG disclosure. Through the case analysis of A, this paper provides empirical support for how power companies can achieve sustainable development through ESG information disclosure in the fierce market competition.