德邦物流ESG信息披露质量评价

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中图分类号：F270.7 文献标识码：A 文章编号：1004-0714（2025）09-0130-04

Evaluation of the Qualityof ESG Information Disclosureby Debon Logistics

ZHOUPin，SHENXiangrui （SchoolofEconomicsandManagement，Hubei UniversityofTechnology43oo68，Hubei，China.）

Abstract：For therapidlydevelopingand increasingly prominent environmentaland socialissues intheexpressdelivery industry，constructingan ESG information disclosure system fromthe three dimensionsof environent，society，and governance，andactivelydisclosing ESG information，can helpenterprises focus on environmental and social responsibility while focusing on self-development.It is a key force in promoting sustainable development of enterprises and an important reference for influencing consumer，investor，and regulatorydecision-making.Butcurrently，theESGinformationdisclosuresysteminChinaisnotyet sound， andtheoverall qualityof informationdisclosureisnot high.In viewof this，thisarticlewill constructa qualityevaluationsystem for ESG information disclosure in the express delivery industry based on the GRI criteria，from seven dimensions of completeness，comprehensibility，andreliability，in order toevaluate thequalityofESGinformationdisclosurein Debang Logistics.Theaimistoprovide referenceand guidance fortheevaluationof ESGinformation disclosure qualityin China‘sexpressdelivery industry，improve the level of enterprise ESGinformationdisclosure，and promote the sustainabledevelopment and social responsibility practiceofChina'sexpress delivery industry.

Keywords：Express Delivery Industry;Esg Information Disclosure;Quality of Information Disclosure

一、引言

党的二十大报告指出，“推动经济社会发展绿色化、低碳化是实现高质量发展的关键环节”。（剩余4293字）