Research on ESG Audit Information Disclosure in the Coffee Industry——Taking Starbucks Coffee as an Example

Jinyu Yang ()
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Jinyu Yang: Guangdong University of Finance & Economics, School of Accounting

A chapter in Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), 2025, pp 615-621 from Springer

Abstract: Abstract ESG (Environment, Social and Governance) is a new investment concept, aiming to measure the performance of enterprises by evaluating their non-financial performance [1]. To better assess these indicators, ESG audits have emerged, which can help third-party institutions review and verify the performance of enterprises. Currently, different companies have different disclosure performances in terms of the environment, society, and governance, with inconsistent standards and insufficient disclosure. Meanwhile, there are scenarios where audit skills are inadequate. This paper uses the methods of literature review and case analysis, taking Starbucks Coffee as an example, to analyze the current status of ESG information disclosure, including inappropriate disclosure practices, within the coffee industry. Therefore, the coffee industry should also establish a unified set of disclosure standards within the industry, gradually strengthen the intensity of ESG audits, and establish a reasonable ESG audit mechanism.

Keywords: Coffee industry; ESG audit; Information disclosure (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-702-1_65

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DOI: 10.2991/978-94-6463-702-1_65

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