Analysis of the Relationship between ESG Disclosure and Corporate Performance - Focusing on SSE Exchange

The sophistication of industries both domestically and internationally has led to the emergence of ESG (environmental, social, and governance) management as a very important competitive factor, which is related to socially responsible management, social contribution, and corporate governance. In particular, the environmental problems faced in corporate activities are interpreted as a challenging situation of regulations such as low-carbon green energy and a new corporate environment linked to consumers' daily life and healthy life. This study aims to study the relationship between the utilization of environmental resources and the impact of environmental information disclosure on corporate performance and corporate value, focusing on the environmental factors of these companies. This study aims to analyze the accounting and financial situation of China, which has a high proportion of the world's industrial materials production and the manufacturing production process referred to as the chimney industry. The main aspect of analyzing Chinese companies is that it can predict the future ESG policies and competitive environment in various countries in Asia where production bases are shifting, as well as the future policies and directions of the domestic industry. This study is expected to provide appropriate guidance for the stable growth of companies related to environmental issues and the policy direction of high-tech industries in the future, as well as global consumption patterns.