电商企业ESG信息披露质量评价研究——以唯品会为例

Research on the Evaluation of ESG Information Disclosure Quality in E-Commerce Enterprises—Taking Vipshop as an Example

摘要: 我国ESG相关政策日益完善，但企业的ESG信息披露质量仍缺乏统一的评价标准。作为数字经济的重要组成部分，电商企业在平台治理、数据安全与绿色物流等方面具有显著的社会责任特征，其ESG信息披露水平影响到行业的可持续发展。本文参考GRI准则，从完整性、可靠性、可比性、清晰性、时效性和实质性六个维度构建电商企业ESG信息披露的评价体系，并以唯品会为例对其ESG信息披露质量进行评价，发现其不足之处并给予相应的建议，以期完善电商企业ESG信息披露，推动行业的可持续与高质量发展。

Abstract: Although China’s ESG-related policies have been continuously improved, the quality of corporate ESG information disclosure still lacks a unified evaluation standard. As an important component of the digital economy, e-commerce enterprises bear notable social responsibilities in platform governance, data security, and green logistics. Their level of ESG disclosure plays a crucial role in promoting the sustainable development of the industry. Drawing on the GRI framework, this study constructs an evaluation system for ESG information disclosure quality in e-commerce enterprises from six dimensions: completeness, reliability, comparability, clarity, timeliness, and materiality. Taking Vipshop as an example, the study assesses the quality of its ESG information disclosure, identifies existing shortcomings, and proposes corresponding recommendations. The aim is to improve the ESG disclosure practices of e-commerce enterprises and to promote the sustainable and high-quality development of the industry.