Case Study On ESG Information Disclosure Of China Construction Company

ESG information disclosure refers to the disclosure of environmental(E),social responsibility(S)and corporate governance(G)information,which can evaluate the sustainable development potential of an enterprise from three dimensions,and is of great significance to the realization of sustainable development.At present,the research of ESG theory and practice has been developed in Europe and America and other developed countries,while China has just started,and there is no unified standards and norms,and the company’s disclosure report has problems such as scattered basis and arbitrary content.Therefore,in the face of the late research start and the lack of regulations,it is necessary to analyze the current ESG information disclosure problems of enterprises.The current literature on ESG information disclosure problems mostly focuses on the empirical analysis of several cases,and very few individual cases are studied systematically.The implementation of ESG concept is based on the enterprise as the carrier,and it is difficult to see the micro application effect,the problem characteristics and the solution direction without the analysis of specific cases.Therefore,it is necessary that the systematic study of a single case is necessary.China State Construction Corporation was selected into the "China’s Top ESG 50 list" released by Forbes China in 2022,and its comprehensive performance of industry status,economic development and ESG information disclosure is good,so it has certain research significance.To sum up,this paper selects zhongjian company for micro case study,using case analysis,comparative analysis,content analysis,with the logic of the main line,build ESG information disclosure status and problems,and put forward specific Suggestions for the problem,in order to supplement the micro research.The research found that its domestic peers performed better than the disclosure,but compared with foreign Fluor companies,it exposed a series of problems,such as vague framework,too little disclosure of environmental indicators,lack of key industry indicators,and avoidance of negative information,which affected the overall quality of ESG disclosure information.In view of the above disclosure problems,this paper refers to the mainstream standards,domestic policies and industry regulations,and tries to build a more normative,comprehensive and local ESG information disclosure framework and index table,hoping to make a modest contribution to the practical research of ESG information disclosure.