Research on the Evaluation of ESG Practice Effectiveness of Shanxi J Company
山西J公司のESG実践効果に関する評価研究 (AI 翻訳)
Shijie Sun
🤖 gxceed AI 要約
日本語
本論文は中国の石炭大手企業・山西J社のESG実践効果をエントロピー変異系列法で評価。2024年にESG情報開示を開始し、2025年の第2次報告書で開示を改善した。分析の結果、同社にはESGの大きな潜在力があり、持続可能な情報開示の強化が求められる。石炭企業の移行期におけるESG実践の参考事例となる。
English
This paper evaluates the ESG practice effectiveness of Shanxi J Company, a major Chinese coal firm, using the entropy mutation series method. The company began ESG disclosure in 2024 and improved in its second report in 2025. Findings reveal significant ESG potential and recommend strengthened sustainable disclosure. Offers a case study of a coal company's ESG transition.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
中国石炭企業のESG開示事例は、日本でも資源転換を進める地域企業にとって参考になる。ただし、日本固有のSSBJや有報との直接的な連動はない。
In the global GX context
This case study illustrates how a Chinese coal company navigates ESG disclosure, relevant for global comparability in transition finance and TCFD/ISSB frameworks. However, the single-company focus limits generalizability.
👥 読者別の含意
🔬研究者:Provides a methodology (entropy mutation series) for assessing ESG effectiveness in high-emission industries.
🏢実務担当者:Useful for corporate sustainability teams in coal or heavy industries seeking to benchmark ESG disclosure improvements.
📄 Abstract（原文）
Shanxi, as a major coal province, has been actively exploring the path of resource transformation and energy development. With the introduction of ESG concepts and increasing attention from listed companies in various countries and regions, Shanxi J Company began disclosing ESG information in 2024. Since the release of its second ESG report in 2025, it has further improved its sustainable disclosure work. This article uses the entropy mutation series method to study the ESG practice effectiveness of Shanxi J Company. The study found that Shanxi J Company has great potential in ESG and should continue to strengthen sustainable information disclosure in the future. According to relevant work requirements, the company's ESG practice level should be effectively improved.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.62177/apemr.v3i2.1174first seen 2026-05-15 18:53:12
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