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Quality Evaluation System of ESG Information Disclosure under the Corporate Sustainability Disclosure Standards: Taking the Engineering Machinery Industry as an Example
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Hong WANG, Dinglin LI
Science Technology and Industry | 2025, 25(6) : 107 - 112
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Science Technology and Industry | 2025, 25(6): 107-112
Industrial Development
Quality Evaluation System of ESG Information Disclosure under the Corporate Sustainability Disclosure Standards: Taking the Engineering Machinery Industry as an Example
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Hong WANG, Dinglin LI
Affiliations
  • School of Business, Hunan Agricultural University, Changsha 41000, China
Published: 2025-03-25
Outline
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Under the “dual carbon” target, the topic of corporate ESG information disclosure has become a hot research topic nationwide. As China is still in the initial stages of sustainable disclosure, most research solely concentrates on the rating of ESG information, overlooking the quality of ESG information disclosure. Therefore, from the perspective of sustainable disclosure standards for enterprises, taking the construction machinery industry as the research sample, a fuzzy comprehensive evaluation model was adopted to establish a quality evaluation system for enterprise ESG information disclosure, in order to assist the subsequent application of sustainable disclosure standards for enterprises and further standardize ESG information disclosure work in China’s industry.

“dual carbon” target  /  ESG information disclosure  /  corporate sustainability disclosure standards  /  strategy of sustainable development
Hong WANG, Dinglin LI. Quality Evaluation System of ESG Information Disclosure under the Corporate Sustainability Disclosure Standards: Taking the Engineering Machinery Industry as an Example[J]. Science Technology and Industry, 2025 , 25 (6) : 107 -112 .
Year 2025 volume 25 Issue 6
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Article Info
  • Receive Date:2024-10-07
  • Online Date:2025-07-21
  • Published:2025-03-25
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  • Received:2024-10-07
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Affiliations
    School of Business, Hunan Agricultural University, Changsha 41000, China
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表12种不同金属材料的力学参数

Family
属数
Number of
genus
种数
Number of
species
占总种数比例
Percentage of
total species (%)

Genus
种数
Number of
species
占总种数比例
Percentage of total
species (%)
鹅膏菌科Amanitaceae 2 11 5.26 鹅膏菌属 Amanita 10 4.78
小菇科 Mycenaceae 2 12 5.74 丝盖伞属 Inocybe 5 2.39
多孔菌科 Polyporaceae 8 14 6.70 蜡蘑属 Laccaria 5 2.39
红菇科 Russulaceae 3 23 11.00 小皮伞属 Marasmius 6 2.87
小菇属 Mycena 11 5.26
光柄菇属 Pluteus 5 2.39
红菇属 Russula 17 8.13
栓菌属 Trametes 5 2.39
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