The Impact on Chinese Energy Enterprises in the Context of Carbon Neutrality: Based on the ESG and Carbon Disclosure Index

Abstract

This article collected 2020 data from wind and Cninfo, used them as samples, and used a multiple regression model to explore the impact of carbon neutrality on Chinese energy companies. The final result found that carbon information disclosure is positively correlated with corporate value, ESG, and corporate, concluding that value is negatively correlated. At the same time, this article also finds a strong correlation between better financial performance and better climate change disclosure and performance. However, the data used in this article is during the COVID-19 period, so the conclusion may be different from other periods. It is recommended that future studies select data that is not during the COVID-19 period for research to avoid the impact of COVID-19 on the problems we are studying.