ESG Information Disclosure and Path Selection of New Energy Enterprises in the Context of Digital Economy

Qin Shuheng

Management (Montevideo), 2025, vol. 3, 272

Abstract: In the context of accelerating global digital transformation, Environmental, Social, and Governance (ESG) information disclosure has become a crucial measure of transparency, sustainability, and corporate responsibility. However, new energy enterprises often face challenges such as inconsistent disclosure standards, technological limitations, and a lack of strategic direction, especially when adapting to the evolving digital economy. This research aims to evaluate the current state of ESG information disclosure among new energy enterprises and identify optimal paths for improving transparency and effectiveness through digital tools and data-driven strategies. Data were collected through structured surveys from selected new energy enterprises. A series of statistical methods was then applied to analyze the data. Descriptive statistics (DS) provided an overview of current disclosure practices, while Pearson correlation analysis (PCA) assessed the relationship between DML and ESG disclosure quality. Multiple regression analysis (MRA) was used to identify key predictors of high-quality disclosure. The results demonstrated a significant positive correlation between digital integration and the effectiveness of ESG reporting. Businesses that used cloud computing and Artificial Intelligence (AI) more frequently disclosed information that was more relevant, consistent, and responsive to stakeholders. The research concludes that digital advancement is a critical enabler of effective ESG disclosure and recommends the implementation of standardized digital frameworks to support strategic decision-making and regulatory compliance in the new energy sector.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:dbk:manage:v:3:y:2025:i::p:272:id:1062486agma2025272

DOI: 10.62486/agma2025272

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