Research analyzes ESG information disclosure quality for Yankuang Energy in the coal industry, highlighting gaps against benchmarks.
Against the backdrop of Chinas dual carbon targets and the deepening global sustainable development agenda, the quality of ESG information disclosure in the coal industry is critical to corporate transformation, capital market resource allocation, and the industrys sustainable development. This study uses an ESG evaluation system for Chinas coal industry developed and analyzes Yankuang Energys ESG reports from 2021 to 2024. It conducts a multidimensional assessment based on seven information quality attributes, such as completeness and reliability, and the three ESG dimensions: Environmental (E), Social (S), and Governance (G). It also compares Yankuangs performance with industry benchmark China Shenhuas 2021 data. The findings show that Yankuang Energys ESG disclosure quality has improved year by year, with particularly strong performance in the social dimension, though there are shortcomings in the governance dimension, and timeliness and reliability need further enhancement. The cross-company comparison reveals gaps with China Shenhua in aspects such as timeliness, completeness, and reliability. This research provides theoretical and practical references for optimizing ESG disclosure in coal enterprises and improving industry evaluation systems.
No takes yet. Share an insight, caveat, or question.
Ziyi Wang (2025) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: