中国乳业Issue(5)：13-18,24,7.DOI:10.12377/1671-4393.25.05.03
乳品企业ESG信息披露对融资成本的影响研究
The Impact of ESG Information Disclosure on Financing Costs in Dairy Enterprises:A Case Study of Yili Group
摘要
Abstract
With the introduction of ESG principles,domestic enterprises have gradually recognized the importance of corporate social responsibility.Improved social responsibility disclosure helps mitigate principal-agent problems and reduces governance risks.During financing processes,stakeholders demand lower returns,thereby decreasing corporate financing costs.Simultaneously,the financing costs of listed companies are linked to the quality of their ESG reports-as the level of information disclosure improves,information asymmetry between enterprises and stakeholders diminishes,further reducing financing costs.This study analyzed the current state of ESG information disclosure and financing costs of Yili Group based on its 2016-2024 sustainability reports,examined the relationship between ESG disclosure and financing costs,proposed targeted solutions to existing issues,and provided insights to support corporate sustainable development,also offered valuable references for other enterprises.关键词
ESG信息披露/融资成本/伊利股份Key words
ESG information disclosure/financing costs/Yili Group引用本文复制引用
张馨月..乳品企业ESG信息披露对融资成本的影响研究[J].中国乳业,2025,(5):13-18,24,7.
