Abstract

In recent years, with the promotion of carbon peak and neutrality policy, the issue of environmental, social and governance (ESG) information disclosure has become a hot topic of common concern to all sectors of society. Through the study of the conflict mechanism in ESG information disclosure, it can help decision makers choose a solution which can be accepted by others and help them develop. By implementing the Graph Model for Conflict Resolution (GMCR), we construct a conflict model for governments, enterprises, financial institutions and investors in the ESG information disclosure. GMCR can conduct stability analysis based on their preferences, and reach equilibrium results so as to provide a worthy reference plan for multiple parties and build a coordinated development mechanism in which they can rely on and promote each other.

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