标准科学Issue(3)：36-44,9.DOI:10.3969/j.issn.1674-5698.2026.03.004
基于BERTopic模型的企业ESG政策文本主题识别与趋势分析
Topic Identification and Trend Analysis of Corporate ESG Policy Texts Based on the BERTopic Model
摘要
Abstract
[Objective]The study aims to keep up with current policies,explore development trends,provide better reference for enterprises,and help the public have a more comprehensive understanding of policy changes.[Methods]This paper uses the BERTopic model,data collection,text analysis and other methods to summarize,classify and evaluate the ESG related policies issued by various units in recent years,examine the main directions,reveal shortcomings and give suggestions.[Results]The results indicate that listed companies have good environmental strategies,internal environmental management systems,corporate information disclosure evaluation frameworks,green bond information disclosure,unified domestic green bond project recognition standards,basic framework for ESG information disclosure,and obligation to regularly disclose company information.However,the research subjects have problems such as incomplete accountability mechanisms,lack of ESG rating quality standards,and insufficient ESG audits.[Conclusion]This paper proposes suggestions for improving accountability mechanisms,unifying rating quality standards,and enhancing ESG audit capabilities,so as to effectively curb the occurrence of"greenwashing"chaos,enhance ESG information quality and credibility,and achieve long-term development.关键词
ESG/BERTopic模型/主题分析/趋势分析Key words
ESG/the BERTopic model/topic analysis/trend analysis引用本文复制引用
孟志华,耿嘉璘..基于BERTopic模型的企业ESG政策文本主题识别与趋势分析[J].标准科学,2026,(3):36-44,9.基金项目
本文受甘肃省哲学社会科学规划项目"化债背景下的特许经营项目协同治理审计机制优化研究"(项目编号:2024YB083)资助. （项目编号:2024YB083）
