Research on the Evaluation of ESG Information Disclosure Quality in the Textile and Apparel Industry
DOI:
https://doi.org/10.54097/ravq6a98Keywords:
Textile and apparel industry, ESG information disclosure, Analytic Hierarchy Process.Abstract
This paper systematically organizes the theoretical foundation and policy framework of ESG information disclosure at home and abroad. Based on the framework of the eight major accounting information quality characteristics and combined with the GRI Sustainability Reporting Standards, it establishes an ESG information disclosure quality evaluation system that reflects the characteristics of the textile and apparel industry. The system emphasizes completeness, relevance, reliability, comparability, and balance, forming a standardized framework suitable for evaluating ESG information disclosure quality in this sector. Based on the ESG information disclosure data of 200 listed textile and apparel companies in 2023, this paper conducts a comprehensive industry-wide analysis and constructs an index system for quantitative evaluation. The results show that the overall average ESG disclosure quality score of the sample companies is 5.196, indicating significant room for improvement in the industry's disclosure quality.
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