出版行业上市公司ESG报告披露现状及优化研究
Study on the Current Status and Optimization of ESG Report Disclosure of Listed Companies in the Publishing Industry

ESG是从环境、社会和治理三个非财务维度来评价企业在促进经济可持续发展、履行社会责任等方面的贡献。由于与我国可持续发展战略以及“双碳”目标高度契合，ESG报告也愈发受到信息使用者的重视。“十四五”规划为文化产业指明了发展方向。作为文化建设的重要力量之一，分析出版行业的ESG报告现状至关重要。本文通过分析出版行业上市公司报告中的不足并提出转变管理思路，提升重视程度；结合出版行业发展要求，统一ESG标准；提升ESG报告披露质量，提供更多投资指引等优化建议，旨在为我国出版企业改进ESG信息披露提供经验借鉴。
ESG evaluates the contribution of enterprises in promoting sustainable economic development and fulfilling social responsibility in three non-financial dimensions: environment, society and governance. Because of its high degree of compatibility with China’s sustainable development strategy and the “dual carbon” target, ESG reports are increasingly valued by information users. The 14th Five-Year Plan has pointed out the development direction for the cultural industry. As one of the important forces in cultural construction, it is crucial to analyze the current situation of ESG reporting in the publishing industry. This paper analyzes the deficiencies in the reports of listed companies in the publishing industry and puts forward the optimization suggestions such as changing the management idea and raising the degree of attention; unifying the ESG standard by combining with the requirements of the development of the publishing industry; and improving the disclosure quality of the ESG reports to provide more investment guidelines, which are aimed at providing experience for the improvement of ESG disclosure of publishing enterprises in China.