Abstract
In recent years, environmental, social, and corporate governance (ESG) investment concepts have been rapidly gaining popularity globally. Corporate sustainability and ESG disclosure have received attention from scholars and industry in China, especially in the context of achieving carbon peaking and carbon neutrality. In the process of disclosing ESG information and corporate ESG construction, the economic environment and development of Chinese enterprises are unique, and domestic ratings have not achieved uniform standards and have not formed a unified standard while causing overseas rating standards may also face "unconventional" problems. This paper compares the successful models of ESG construction in different industries with other companies in the same industry and examines how the data in ESG disclosure can be specified and how disclosure in the same industry can be more competitive.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
