会计学院知识库

摘 要

2022年8月，国务院出台了《科技支撑碳达峰碳中和实施方案（2022—2030年）》，提出要在2030年前实现碳达峰、2060年实现碳中和。在“双碳”背景下，煤炭企业想要适应当前绿色经济时代的要求，ESG信息披露至关重要。企业ESG信息的好坏既关系着企业自身的情况，也影响外部信息使用者的信息获取及后续判断。我国并没有强制性披露ESG信息的要求，因此各个企业ESG信息披露的质量参差不齐。煤炭行业高污染这一特性，让其上下游企业及利益相关者对ESG信息质量的要求更高，这就要求煤炭企业自身提升其ESG信息披露质量。

中国神华2008年首次发布企业社会责任报告，2018年首次发布企业ESG信息披露报告。企业通过逐年的积累和完善，实现披露形式和内容的进步，但其ESG报告披露还是存在一些不足之处。通过对中国神华ESG信息披露相关资料进行分析，通过其ESG报告及财务报表，研究其披露现状，同时利用层次分析法建立评价指标体系，从“相关性”“可靠性”以及“可比性”角度出发，设立17个ESG信息披露质量评价指标，并为之赋权，得出每个指标的权重。以评价体系为依托，按权重排列出指标的重要性，然后结合企业披露情况，分析其ESG信息披露存在的问题。根据存在的问题结合当下双碳目标的大背景，给出中国神华ESG信息披露的优化路径。

关键词：双碳 ESG 中国神华 信息披露优化  

Abstract

In August 2022, the State Council of China issued the "Implementation Plan for Science and Technology Supporting Carbon Peaking and Carbon Neutrality (2022-2030)", proposing to achieve carbon peaking by 2030 and carbon neutrality by 2060. In the context of "dual carbon", ESG information disclosure is crucial for coal enterprises to adapt to the requirements of the current green economy era. The quality of ESG information disclosure not only relates to the situation of the enterprise itself, but also affects the information acquisition and subsequent judgments of external users. China does not have mandatory requirements for ESG information disclosure, and under such a large environment, the quality of ESG information disclosure varies among different enterprises. The high pollution characteristic of the coal industry requires higher requirements for ESG information quality from its upstream and downstream enterprises and stakeholders, which requires coal enterprises to improve their ESG information disclosure quality themselves.

China Shenhua issued its first Corporate Social Responsibility Report in 2008 and its first ESG information disclosure report in 2018. Through years of accumulation and improvement, the enterprise has achieved progress in the form and content of disclosure, but there are still some shortcomings in its ESG reporting. By analyzing the relevant materials of China Shenhua's ESG information disclosure, studying its disclosure status through its ESG report and financial statements, and using Analytic Hierarchy Process to establish an evaluation index system, 17 ESG information disclosure quality evaluation indicators are set up and weighted from the perspectives of "relevance", "reliability", and "comparability". Based on the evaluation system, the importance of each index is ranked according to the weight, and then combined with the enterprise's disclosure situation to analyze the problems in its ESG information disclosure. According to the current background of the dual carbon goal, the optimization path of ESG information disclosure of China Shenhua is given.

Keywords: Carbon neutral and Carbon peaking；ESG；CSEC；Optimization of information disclosure