| The 14 th Five-Year Plan and the Long-Range Objectives Through the Year 2035 pointed out that our goal is to strengthen legal and policy guarantees for green development,develop green finance,support green technological innovation,promote cleaner production,develop environmental protection industries,promote green transformation in key industries and sectors,and promote clean,low-carbon,safe and efficient use of energy.This requires companies to not only pursue positive benefits,but also pay attention to social responsibilities in the process of continuous development.The ESG system includes three factors: environment,society,and corporate governance.It is an important manifestation of a company’s concept of sustainable development.Haier Smart Home,as a well-known household appliance enterprise in China,actively undertakes environmental and social responsibilities,and is also one of the enterprises with more information disclosure related to ESG.From the perspective of stakeholders,this paper mainly analyzes the disclosure level of ESG at home and abroad,discusses the influence path and effect of disclosure effect,further studies the disclosure situation of Haier Smart Home`s ESG,and puts forward corresponding suggestions of disclosure strategy for its existing problems.The main conclusions of this paper include: Haier Smart Home can selectively disclose the key attention information of household appliance manufacturing industry.The environment,social and innovation performance is good,while economic performance is not so good.Improve the quality of corporate governance dimension disclosure;Focus on employees,distributors and customers and establish effective communication channels with them.Other undisclosed companies can pay attention to related topics in the three dimensions of ESG,combine their industry characteristics,inject their ideas into daily corporate operations,and gradually improve the quality of corporate ESG disclosure. |
