Research on the Evaluation of Corporate Environmental Information Disclosure Quality: A Case Study of Changyuan Electric Power

Luyao Li; Yuanchun Yu; Qingxuan He

doi:10.6981/FEM.202607_7(7).0016

Authors

Luyao Li School of Management, Sichuan University of Science & Engineering, Yibin, China
Yuanchun Yu Professor, School of Management, Sichuan University of Science & Engineering, Yibin, China
Qingxuan He School of Management, Sichuan University of Science & Engineering, Yibin, China

DOI:

https://doi.org/10.6981/FEM.202607_7(7).0016

Keywords:

Environmental Information; Quality Evaluation; Information Disclosure.

Abstract

With the continuous advancement of the carbon peaking and carbon neutrality goals and ecological civilization development, environmental information disclosure has become a key indicator for evaluating corporate sustainable development capabilityThis study selects Hubei Energy Group Changyuan Electric Power Co., Ltd. as the case company.Drawing on relevant domestic and international laws and regulations on environmental information disclosure and considering the characteristics of China's industry practices, the study adopts the content analysis method to construct an environmental information disclosure evaluation index system.The system is based on 17 core indicators covering environmental assets, environmental liabilities, environmental income, and other related aspects. By examining the company's Social Responsibility Reports and ESG Reports from 2021 to 2024, this study calculates the Environmental Disclosure Index (EDI) and analyzes both the EDI and each evaluation indicator. The analysis reveals several weaknesses in the company's current environmental information disclosure practices and examines the factors contributing to these issues. On this basis, corresponding recommendations are developed to improve the quality and effectiveness of environmental information disclosure. The findings may also offer useful insights for other coal-fired power enterprises seeking to strengthen their environmental information disclosure and support their sustainable development efforts.

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