北京林业大学学报（社会科学版）2025，Vol.24Issue(4)：73-79,7.DOI:10.13931/j.cnki.bjfuss.2024199
我国林业行业ESG信息披露质量评价体系研究
Research on the ESG Information Disclosure Quality Evaluation System for China's Forestry Industry
Wang Zhongping 1Liu Xiuxia 2Xie Ruobin3
作者信息
- 1. School of Economics and Management,Beijing Forestry University,100083,P.R.China
- 2. Beijing Hezhong Zeyi Management Consulting Co.,Ltd.100101,P.R.China
- 3. China GuangHua Science and Technology Foundation,Beijing,100041,P.R.China
- 折叠
摘要
Abstract
With the deepening of the concept of sustainable development,the corporate ESG information disclosure and evaluation have gradually gained attention in China.More and more companies are proactively disclosing information on environmental,social,and governance aspects to showcase their achievements in sustainable development.This paper explores the construction and application of an ESG information disclosure quality evaluation system for the forestry industry.Based on existing domestic and international industry disclosure frameworks or guidelines,and incorporating the characteristics of the forestry industry,this paper proposed a set of ESG information disclosure quality evaluation system for forestry industry,comprising 14 indicators.The Analytic Hierarchy Process(AHP)was employed to assign weights to these indicators.Analysis of ESG information disclosure quality across 79 listed forestry companies revealed that the overall level of disclosure in the industry remains relatively low,with significant disparities observed across different listing locations,sub-sectors,and ownership types.Recommendations were proposed for regulatory bodies,industry associations,and enterprises,aiming to promote in-depth ESG governance within the forestry industry,standardize ESG information disclosure,and enhance sustainable development capabilities through the application of this evaluation system.关键词
林业行业/可持续发展/ESG/信息披露质量评价Key words
forestry industry/sustainable development/ESG/information disclosure quality evaluation分类
管理科学引用本文复制引用
Wang Zhongping,Liu Xiuxia,Xie Ruobin..我国林业行业ESG信息披露质量评价体系研究[J].北京林业大学学报（社会科学版）,2025,24(4):73-79,7.
