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Construction of ESG evaluation system for new energy enterprises: Taking CATL and BYD as examples

Yifan Song
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Yifan Song: North China Electric Power University, Department of Economic Management

A chapter in Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022), 2023, pp 622-629 from Springer

Abstract: Abstract With the introduction of sustainable development, ESG related information disclosure has gradually become an important part of investors' attention, and domestic research on ESG information disclosure and evaluation systems has developed rapidly. With reference to three different sections, this paper constructs a set of ESG evaluation system suitable for the new energy industry and applies it to two leading new energy companies–CATL and BYD. Finally, a comparison of the scores reveals that there are certain gaps in the disclosure of information on corporate governance in new energy companies, which can be further improved to attract investors and improve corporate performance.

Keywords: ESG disclosure; ESG evaluation system; New energy companies (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-098-5_71

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DOI: 10.2991/978-94-6463-098-5_71

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