Research On The Quality Evaluation Of ESG Information Disclosure Of Qingdao Rural Commercial Ban

Since the state promulgated the "14th Five-Year Plan",the process of "double carbon goals" has accelerated,our country’s economy has entered a new stage of green and low carbon development,and the social economy has gradually turned to the direction of sustainable development.After China Banking and Insurance Regulatory Commission issued Green Finance Guidelines for the Banking and Insurance Industries,as a projection of sustainable development concept in the business community,ESG has become an important tool to promote enterprises to carry out green transformation,and green finance concept has also become the backbone force to promote the comprehensive green and low-carbon development of China’s economy and society.As the lifeline of national economy and the main force of green finance development,banking industry is facing broad opportunities and challenges of ESG development.However,because the introduction of ESG concept is not long,the information disclosure environment is in the process of improving gradually.Therefore,in order to accelerate the development of green finance and play a leading role in the industry,it is imperative to analyze and study the information disclosure of banking ESG.Based on triple bottom line theory,social responsibility theory,sustainable development theory and stakeholder theory,this paper analyzes the policy background of ESG information disclosure system,and uses grounded theory to determine the content framework of ESG information disclosure in banking industry.Under this content framework,the quality index system of banking ESG information disclosure is established by referring to the quality characteristics of information disclosure in domestic and foreign ESG information disclosure standards,and the index weight is determined by AHP,thus forming a three-dimensional evaluation system of banking ESG information disclosure quality.Finally,this evaluation system is applied to Qingdao Rural Commercial Bank to analyze possible problems in ESG information disclosure of Qingdao Rural Commercial Bank and put forward relevant optimization suggestions,hoping to help enterprises improve the quality of ESG information disclosure and promote the perfection of ESG related laws and regulations.The study found that the quality of ESG information disclosure of listed companies in the banking industry is uneven,and the quality of ESG information disclosure of Qingdao Rural Commercial Bank is at the level to be improved,and there is still a gap between Qingdao Rural Commercial Bank and the six leading state-owned banks in the industry.Problems exist to varying degrees in the comprehensiveness of information disclosure indicators,comprehensibility and comparability of information,lack of negative information disclosure and insufficient quantification of ESG data.The cause of the problem is that the information disclosure standard has not been unified,the managers’ awareness of information disclosure is weak and the ability of information disclosure is insufficient.Based on this,this paper puts forward corresponding optimization countermeasures:(1)strengthen the government orientation,build a unified system;(2)mark the leading enterprises,enhance the sense of responsibility;(3)strengthen internal management,introduce independent verification.