摘要
随着全球可持续发展理念的深入人心和资本市场的日益成熟,ESG理念逐渐深入人心,成为企业高质量发展不可或缺的重要因素。目前我国在ESG信息披露方面存在一定差距,如披露标准不规范、披露信息不完整、披露指标单一化等。研究选取迈瑞医疗为案例,分别从财务绩效和非财务绩效两个方面着手,分析其ESG信息披露情况,找出迈瑞医疗在ESG信息披露方面存在的不足之处,并最终提出增加量化指标、合理进行负面信息披露、对第三方机构评价结果进行披露等改进建议,为其他公司提高ESG信披质量提供借鉴。需增补一句对其他相关企业的指导作用。
With the popularity of the concept of global sustainable development and the increasing maturity of the capital market,the concept of ESG has gradually become deeply rooted in the hearts of the people and become an indispensable factor for the high-quality development of enterprises.At present,there are some gaps in ESG information disclosure in China,such as non-standard disclosure standards,incomplete disclosure information,single disclosure indicators,etc.This study takes Mindray Medical as a case,and analyzes its ESG letter disclosure from two aspects of financial performance and non-financial performance.Then,it identifies the weaknesses of Mindray Healthcare in terms of ESG letter disclosure.Finally,some improvement suggestions are put forward,such as increasing quantitative indicators,reasonably disclosing negative letters,and disclosing the evaluation results of third-party institutions,which can provide reference for other companies to improve the quality of ESG letters.
作者
尹雯雯
Wenwen Yin(School of Economics and Management,East China Jiaotong University,Nanchang,Jiangxi,330013,China)
关键词
ESG
迈瑞医疗
信息披露
ESG
Mindray Medical
Information Disclosures
